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2018 (6) TMI 1489 - AT - Service TaxSale or service - Commercial Training or Coaching Service - liability of service tax on sale of study material to students who did not attend the classes - case of appellant is that no Service Tax is liable to be paid since no service of coaching has been rendered and the study material has simply been sold - Held that:- Identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE & S.T., LUCKNOW VERSUS ANURAG MATHS CLASSES, ANIL CHEMISTRY CLASSES AND RAJESH PHYSICS CLASSES [2018 (4) TMI 114 - CESTAT ALLAHABAD], whee it was held that the benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for the cost of study materials sold - appeal allowed - decided in favor of appellant.
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