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2017 (9) TMI 622 - CESTAT NEW DELHIValuation - includibility - study materials, journals had been invoiced separately - commercial training and coaching services - Revenue’s contention is that such study material cannot be considered as study material which are sold, but are part of the consideration received for the services of coaching. The claim of the appellant on the other hand is that they will be entitled to exemption under notification no.12/2003-ST - Held that: - The value of study material is nothing but a part of the consideration for rendering of services - appellant will be entitled to the benefit of N/N. 12/03-ST dated 20.06.2003 which grants exemption to the value of goods and material sold by the service provider to the recipient of the services - The issue has been settled in the case of Cerebral Learning Solutions Pvt. Ltd. Vs. CCE Indore [2013 (4) TMI 527 - CESTAT NEW DELHI] - Appeal allowed - decided in favor of appellant.
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