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2018 (1) TMI 1343 - 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 but was not allowed on the ground that the said study materials are essential part of coaching service and cannot be abated from the taxable value - Held that:- The identical issue has come up in the assessee’s own case M/s. Fittjee Limited Versus CST, New Delhi [2017 (2) TMI 1370 - CESTAT NEW DELHI], where it was 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, thus the benefit cannot be denied. Benefit of Notification allowed - appeal allowed - decided in favor of appellant.
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