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2018 (4) TMI 417 - AT - Service TaxValuation - inclusion of sales value of prospectus in assessable value - Commercial Training or Coaching Services - Held that: - the prospectus is only for the purpose of screening of students by way of Admission Screening Examination and is not a part of the services. The student only by filling of prospectus does not become entitled to get coaching from the Appellant. Hence the same cannot be considered as part of Commercial Training or Coaching Services’. The sale of prospectus is not a part of the Commercial Training or Coaching Services’ as held by Tribunal in case of Balaji Society [2014 (10) TMI 64 CESTAT – MUMBAI]. Appeal allowed - decided in favor of appellant.
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