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2014 (12) TMI 375 - CESTAT NEW DELHIWaiver of pre deposit - Valuation of goods - Exemption under Not. 12/2003-ST - Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - Held that:- clarification in the Board Circular dated 20.06.2003 is misconceived, clearly illegal and contrary to the statutory exemption Notification dated 20.06.2003. Where the legislature has spoken or in exercise of its statutory power exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, authority or jurisdiction to deflect the course of an enactment or the exemption granted. Grant of exemption from the liability to tax is power exclusively authorized to the Central Government under Section 93 of the Act. This statutory provision accommodates no participatory role to the Board. In seeking to engraft restrictions on the generality and plenitude of the exemption granted by the Central Government, the CBEC transgressed into the domain of the Central Government under Section 93 of the Act, a course of action clearly prohibited. No notice or cognition can be taken by any authority or such unauthorized exertions by the CBEC. If this illegal and unauthorized condition, imposed on the generality of exemption granted by the Central Government vide Notification No. 12/2003-ST., dated 20.06.2003 is ignored, as it must, the assessee/appellant is clearly entitles to the benefit of the exemption. Appellants have made out a good case for waiver of pre-deposit - Stay granted.
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