2018 (6) TMI 1489

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..... has simply been sold - Held that:- Identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE & S.T., LUCKNOW VERSUS ANURAG MATHS CLASSES, ANIL CHEMISTRY CLASSES AND RAJESH PHYSICS CLASSES [2018 (4) TMI 114 - CESTAT ALLAHABAD], whee it was held that the benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for the cost of study materials sold - appeal allowed - decided in .....

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..... he entire amount. There was also another category of students who did not attend the classes but to whom the appellant sold the student material. The appellant did not pay Service Tax on the amounts so received for the sale of books. Department issued the show cause notice dated 18/10/2010 whereby demand of Service Tax was proposed on the appellant. The demand was subsequently, confirmed vide the .....

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..... v. Rau s Study Circle-2017-TIOL-76-CESTAT-DEL ii. Cerebral Learning Solutions Private Limited V/s CCE, Indore, 2013-TIOL-834-CESTAT-DEL iii. Brilliant Tutorials Private Limited V/s CST, New Delhi , 2017-TIOL-3213-CESTAT-DEL iv. CCE ST vs. Anurag Math Classes and others, 2018 (4) TMI 114-CESTAT-Allahabad 4. Ld. DR justified the impugned order. 5. The dispute in th .....

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