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2016 (1) TMI 1016 - AT - Service TaxValuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre and Franchise service - Held that:- It is not disputed that the appellant has shown the sale of value of study material separately in the invoice. The only argument raised is that these textbooks do not qualify as Standard Textbooks as clarified in the Board's circular. The Tribunal in the case of M/s. Cerebral Learning Solutions Pvt.Ltd. [2013 (4) TMI 527 - CESTAT NEW DELHI] had occasion to consider similar issue and held that the clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. The said judgement squarely covers the issue in the present case. - Decided in favor of assessee.
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