Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 769 - AT - Service TaxValuation - income from sale of publication of books has to be added in the consideration for coaching services provided by the Appellant or not - HELD THAT:- The issue is no longer res integra as the Tribunal in various decisions held that the value of books cannot be included in the consideration for coaching services. Tribunal in the case of M/S CEREBRAL LEARNING SOLUTIONS PVT. LTD. VERSUS CCE, INDORE [2013 (4) TMI 527 - CESTAT NEW DELHI] wherein it was held that that part of the clarification of the CBEC which engrafts a condition that the exemption notification is applicable only where the value of the course material (sold by a commercial or training institute) answers the description of standard text books which are priced, is illegal, un-authorised and of no effect. No notice or cognition can be taken by any authority or such un-authorised exertions by the CBEC. If this illegal and un-authorised condition, imposed on the generality of exemption granted by the Central Government vide Notification No. 12/2003-S.T., dated 20-6- 2003 is ignored, as it must, the assessee/appellant is clearly entitles to the benefit of the exemption. Since the value of sale of books is separately identifiable from the audited financial statements of the Appellant and there are documents to show that such sale was also made not to the students but to third parties also, the question of levy of service tax on such value from sale of books/publication cannot be sustained. The appeal filed by the Appellant is allowed.
|