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TMI Blog2018 (2) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ered with the Service Tax Department under the category of "Commercial Training or Coaching Service" and "Franchise Services". The appellants operate their own training centre and also operate through franchise. For the income received from the franchise, the appellants are paying Service Tax. The appellants are not paying service tax on the consideration received for sale of books and materials to the franchise. For this, they claimed exemption under Notification No.12/2003 ST dated 20.06.2003. 2. The Revenue entertained a view that the appellants were not discharging service tax under franchise service on the full consideration. In other words, it is held that the exemption of value of books and materials, claimed to have been sold by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their ST-3 return. It is apparent that they have not paid Service Tax on the gross value on the premise that some portion of consideration is towards sale of books and materials. Relying on the decision of M/s Sayaji Hotels Ltd-2011 (24) STR 177 (Tri.Del.), the ld AR submitted that simple claim of sale of goods, without supporting evidence, cannot be accepted for Notification No. 12/2003. The said exemption will not apply to indivisible service contract. 5. We have heard both the sides and perused appeal record. The only issue for decision is whether or not the appellants are right in their claim for exemption under Notification No.12/2003. The said Notification provides for exemption of Service Tax for "so much of the value of all taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, the clarification in the Board Circular dated 20.6.2003 is misconceived, clearly illegal and contrary to the statutory exemption Notification dated 20.6.2003. Where the legislature has spoken or in exercise of its statutory power exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, authority or jurisdiction to deflect the course of an enactment or the exemption granted. Grant of exemption from the liability to tax is a power exclusively authorized to the Central Government under Section 93 of the Act. The statutory provision accommodates no participatory role to the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption Notification No.12/2003-S.T., dated 20.6.2003, is fortified by these decisions." 8. The Tribunal, after the above analysis, held that the exemption Notification is clear and it admits no restrictive clauses. In the present case, on perusal of the contractual arrangement as well as sale invoices, we are of the view that the claim of the appellant for exemption under Notification 12/2003 cannot be denied. The exact quantification of such exemption will have to be supported by documentary evidence as stipulated in the Notification. This can be verified by the jurisdictional authorities, as observed, already in this order. Accordingly, we hold that the impugned order denying the exemption claimed by the appellant under Notification 12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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