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2017 (1) TMI 1602 - AT - Service TaxLiability of Tax - amount collected towards supply of study material/kit, from the candidates - Commercial Training and Coaching Services - Benefit of N/N. 12/03-ST dated 20.06.2003 was not allowed on the ground that they have provided a composite service of coaching and the study materials are essential for rendering service - Held that:- Appellants have separate receipt for supply of books and study materials indicating the price clearly. They have sold such study materials /books to non-registered students. Their prospectus advertising for various coaching programmes clearly mentions the price of books and study materials. The appellant’s claim for exemption under N/N. 12/03-ST cannot be rejected - appeal allowed - decided in favor of appellant.
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