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2019 (2) TMI 487 - AT - Service TaxValuation - Includibility - amount collected by the appellant towards the cost of text books and study materials or otherwise - Held that:- The appellant is conducting the service of “Commercial Training and Coaching” centre and the separate invoices are prepared for the services rendered for coaching and separate bill is prepared for the EAMCET textbooks. This issue is not disputed by the Revenue. On identical issue, the Bench of Tribunal in the case of Chate Coaching Classes Pvt. Ltd., [2012 (6) TMI 721 - CESTAT, MUMBAI] Pinnacle Vs. CCE [2011 (8) TMI 570 - CESTAT, NEW DELHI] and Cerebral Learning Solutions Pvt. Ltd., [2013 (4) TMI 527 - CESTAT NEW DELHI] has held that the cost of study materials and textbooks cannot be included in the value of the services rendered for commercial coaching and training centre. Appeal dismissed - decided against Revenue.
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