TMI Blog2011 (7) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... Sayaji Hotel Ltd.[2011 (1) TMI 650 - CESTAT, NEW DELHI] wherein it was held that such contracts are service contracts and no sale is involved in such transaction, therefore, segregation of value made in the invoice as taxable and non-taxable is just a ploy to evade service tax due on rendering of service - Held that :- appellants have not been able to prove prima facie case - Appellants have also not claimed the plea of financial hardship - Decided against the assessee. - ST/939/2009 - ST/473/2011 - Dated:- 26-7-2011 - D N Panda, Sahab Singh, JJ. For Appellant: Shri A R Madhav Rao, Adv. For Respondent: Shri Sumit Kumar, DR Per: Sahab Singh: This is a stay application No. ST/Stay/3163/09 filed in Appeal No. ST/939/2009 by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of sale. Thereafter, two show-cause notices were issued to the appellants vide DL-11/ST/R-16/1AR/CL/128/07/12487 dated 5.9.2008 for the period 1.7.03 to 31.3.2008 and DL-11/ST/R-16/1AR/CL/128/07/1194 dated 6.2.2009 for the period 1.4.2008 to 30.9.2008 respectively. These show-cause notices were contested by the appellants. Commissioner of Service Tax passed the impugned order in both show-cause notices which is under appeal before us. 3. Appellants submit that Commissioner has travelled beyond the show-cause notice while passing the impugned order inasmuch as service tax was demanded on the ground that books supplied by the appellants do not qualify standard textbooks whereas Commissioner confirmed that no sale took place. They also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Pvt. Ltd. Vs. CIT - AIR 1986 SC 338 . In this case, it was held that drawings, designs charts, plans, processing data and other literature constituting a book fall under definition of 'plant'. (iv) CC (Gen), New Delhi Vs. Guj. Perstop Electronics - 2005 (186) ELT 532 (SC) . In this case issue before the Hon'ble Court was printed books - designs, drawings and plan imported under know-how at basic Engineering Agreement whether classifiable under Heading 49.01 and 49.06 of Customs Tariff Act, 1975. Learned Counsel submits from all their decisions that text and material supplied by them to their student will fall into category of 'goods' and effect will be subject of VAT and not by to Service Tax. 6. Learned DR appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher Education, Government of India and NCERT, New Delhi supports the view that books are not textbooks. Learned Counsel for applicants raises the objection on the expert opinion and states that in para 31 of the Order-in-Original, Commissioner has held whether textbooks are standard textbooks or not is not the issue involved in the case. On going through Memorandum of Appeal, we find that appellants have claimed that text books sold by them are standard text books in para D.5 to D.12 of grounds of appeal. 8. We have gone through the case records and submissions made by both sides. Demand is raised on the applicant denying the exemption under Notification No. 12/2003 dated 20.6.2003 on books/materials supplied by CLPL to students. For sak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a composite invoice for entire amount received by the appellants. Commissioner in para 24 of his order has held that study material is part and parcel of coaching service and cannot be segregated from the rest of service. It is also held by the Commissioner that methodology of not mentioning sale price on goods indicates the fact that party never intended sale of goods to recipient of services. In para 25 of the order, it was held by the Commissioner that there was no sale of goods or material by service provider. In fact usage of goods was by service provider themselves for coaching of students. Commissioner's finding is that the amount realized from so called sale of their study material is nothing but reimbursement of expenditure for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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