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2016 (1) TMI 1016 - CESTAT NEW DELHI

2016 (1) TMI 1016 - CESTAT NEW DELHI - TMI - Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre and Franchise service - Held that:- It is not disputed that the appellant has shown the sale of value of study material separately in the invoice. The only argument raised is that these textbooks do not qualify as Standard Textbooks as clarified in the Board's circular. The Tribunal in the case of M/s. Cerebral Learning Solutions Pvt.Ltd .....

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nish Saharan, Advocate For The Respondent : Shri Amresh Jain, AR Per: Sulekha Beevi C.S. The question that arises for consideration is whether the appellant is liable to pay service tax on the study material supplied to students in the coaching centres. 2. The appellant, M/s.Mastermind Classes (P) Ltd., are engaged in providing the services of 'coaching centre and Franchise service' and are registered with the service tax department. A show cause notice was issued to the appellant allegi .....

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e appellant is before the Tribunal. 3. The learned Counsel Shri Manish Saharan appearing for the appellant submitted that SMP is sold by appellants and invoices are raised showing the value of the study material which was subject to levy of sales tax. The appellant is in the business of publication of books since 1993. In addition to sale of study material through different book sellers, these study materials were sold to students of their institute and coaching centres. He argued that the autho .....

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