2018 (4) TMI 417

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..... Dy. Commr. (A.R) for respondent ORDER Per : Ramesh Nair The Appellant is engaged in rendering 'Commercial Training or Coaching Services'. They sell prospectus of their institute detailing about the institute, faculties and various courses offered by them. Service tax Demands for the period 01.04.2006 to 31.12.2010 were raised on account of inclusion of sales value of prospectus in assessable v .....

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..... terates the findings of the lower authorities. He also relies upon tribunal judgment in case of Vigyan Gurukal 2009 (14) STR 492 (TRI) and Neminath Fabrics Pvt. Ltd. 2010 (256) ELT 369 (SC) to support the impugned order. 4. After appreciating the submissions made by both the sides we find that the sale of prospectus is not a part of the Commercial Training or Coaching Services' as held in the pre .....

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