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2012 (6) TMI 721 - AT - Service TaxDenial of benefit of Notification No.12/2003-ST dated 20.6.2003 - appellant is engaged in providing the service of commercial training and coaching - AO denied granting benefit of Notification as the appellant is providing study material to students and the value of the said material has not been included in the assessable value - Held that:- A s decided in PINNACLE Versus COMMISSIONER OF C. EX., CHANDIGARH [2011 (8) TMI 570 (Tri)]it is not in dispute that the activity of the company is to provide coaching and the Revenue has not disputed the fact that the study materials were purchased by the appellants, therefore there is nothing in the Notification No.12/2003-ST which would help Revenue in their arguments. The Circular of CBEC No.59/8/2003-ST dated 20.6.2003 states that such exemption will be applicable only if material sold is ‘standard textbooks'. The question as to what is a ‘standard textbook' can lead to disputes, since the expression is not used in the notification and the fact that the books sold are of another entity, we do not find any reason to deny the benefits of the Notification No.12/2003-ST - in favour of assessee.
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