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2016 (1) TMI 1016

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..... se 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. [2013 (4) TMI 527 - CESTAT NEW DELHI] had occasion 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 notificati .....

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..... service tax on Franchise 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 invoices, and that appellant is entitled for benefit of Notification No.12/2003 dated 20.6.2003. The department filed Revision and .....

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..... he relied upon the decision rendered by CESTAT in Cerebral Learning Solutions Pvt.Ltd. vs. CCE, Indore-2013-TIOL-834-CESTAT-DEL. 4. On behalf of the Revenue, the learned DR Shri Amresh Jain, supported the impugned order and reiterated the findings of the Commissioner. He argued that the study material supplied by appellant cannot be called as Standard Textbooks. He referred to the para 2.9.1 of .....

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..... /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 the present case. Applying the dictum laid in M/s. Cerebral Learning Solutions Pvt.Ltd. (supra), we hold that the demand is not sustainable. In view thereof, the impugned order is set aside. The appeal is allowed with consequential relief, if any. (D .....

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