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2018 (2) TMI 841

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..... at there is documentary proof specifically indicating the value of said goods and materials. In the present case, one of the grounds for denial of exemption is lack of documentary evidence as required for the Notification - the claim of the appellant that they have sold the books and study materials as per the commercial invoices stands established. However, the total quantum of such sale can be verified with all the supporting evidence to determine the correct quantum of exemption available to the appellant. This can be done by the jurisdictional assessing authority. Similar dispute with reference to applicability of N/N. 12/2003 ST came-up before the Tribunal in the case of M/s Cerebral Learning Solutions Pvt Ltd [2013 (4) TMI 527 - .....

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..... tertained 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 the appellant, is not available to them as these are not supported by documentary evidence. It was also held that the educational training materials were developed by the appellants and when they are providing service of commercial coaching or training, they were paying tax including the value of such material. When such training is imparted by the franchise, they provided prospectus, course materials, brochures, leaflets which are printed and supplied by them to the franchise. Since the franchise agreement stipulat .....

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..... l 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 services, as it is equal to the value of goods and materials sold by the service provider to the recipient of service from the Service Tax leviable therein under Section 66 of the Act, subject to the condition that there is documentary proof specifically indicating the value of said goods and materials. In the present case, one of the grounds for denial of exemption is lack of documentary evidence as required for the Notification. In this regard, we have perused various sample invoices raised by the ap .....

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..... se 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 Board. In seeking to engraft restrictions on the generally and plenitude of the exemption granted by the Central Government, the CBEC transgressed into the domain of the Central Government under Section 93 of the Act, a course of action clearly prohibited. On the above analysis, that part of the clarification of the CBEC which engrafts a condition that the exemption notification is applicable only where the value of the course material (by a commercial or training institute) answers the description o .....

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