Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Mastermind Classes Pvt. Ltd. Versus CCE, Indore

2016 (1) TMI 1016 - CESTAT NEW DELHI

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ccasion to consider similar issue and held that the clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. The said judgement squarely covers the issue in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hri 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and Royalty, Application Fee, and on the amount charged towards Study Material Package (SMP) supplied to students. After adjudication the demand of service tax on SMP was dropped observing that the study materials were sold to students raising invoic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arned 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 publica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of Notification No.12/2003 alleging that these are not standard textbooks as provided in the Board's circular No.59/8/2003 dated 20.6.2003. To support his arguments, he relied upon the decision rendered by CESTAT in Cerebral Learning Solutions P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot be called as Standard Textbooks. He referred to the para 2.9.1 of the Board's circular No.59/8/2003 dated 20.6.2003 and submitted that the exemption under Notification No.12/2003 would be available only in cases of supply of standard Textbooks .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version