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2018 (6) TMI 1796 - AT - Service TaxValuation of taxable service - Commercial Training & Coaching Services - inclusion of value of the course material/book supplied separately by the appellant in the value of services - exemption under N/N. 12/2003-ST dated 20/06/2003 - HELD THAT:- The issue stands decided in their own case in M/S. FITTJEE LIMITED VERSUS CST, NEW DELHI [2017 (1) TMI 1602 - CESTAT, NEW DELHI], which further stands followed in their subsequent appeals, where it was held that there is no question of their availing any Cenvat credit on such books and study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of Notification No.12/03-ST is not legally sustainable. Appeal allowed - the matter is decided in favour of the assessee.
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