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2017 (3) TMI 178 - AT - Service TaxCommercial training or coaching service - deduction in respect of study materials - liability on Franchise Service - benefit of N/N. 12/2003-ST - Held that:- Procurement of Various goods and materials and their cost being reflected in the balance-sheet is not a sufficient documentary proof to fulfil the condition of the Notification. - In the absence of documentary proof of sale of goods or materials, the exemption claim cannot be admitted. Franchisee Service - Held that: - the periodical statutory returns filed by the appellant assessee did not disclose full taxable value. Though the appellant was registered with the department and were discharging the service tax they chose to pay service tax only on part of the value received by them. The claim for bonafide belief is not tenable in the facts and circumstances of the present case. Accordingly, no merits found in the plea of the appellant assessee on this account. Appeal allowed - decided in favor of Revenue.
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