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2014 (8) TMI 149 - PUNJAB AND HARYANA HIGH COURTValuation of services - exclusion of cost of the study material from the taxable quantum of services - Notification No. 12/2003-ST, dated June 20, 2003 - Held that:- Order of the Tribunal to exclude the cost of such material from the quantification of the service tax provided by the assessee have been rightly allowed. The study material supplied by Bulls Eye is quanti fiable separately. The condition in the circular relates to the services of reading material and textbooks provided by the assessee-institute and not books purchased from another supplier. Such goods can be quantified by the price paid. Therefore, the amount of such goods have been rightly excluded in terms of Notification No. 12/2003-ST, dated June 20, 2003 - No substantial question of law arises - Decided against Revenue.
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