2017 (1) TMI 1602

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..... Jain, DR ORDER Per B. Ravichandran: The appeal is against order dated 6.7.2010 of Commissioner (Appeals), Delhi-II. The appellants are engaged in providing coaching to the candidates to prepare for entrance examinations for admission in professional courses. They were registered with the Department for paying service tax under the category of "Commercial Training and Coaching Services". The dis .....

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..... ded cases to reiterate that the study materials sold are eligible for exemption in terms of the said notification. 3. Ld. AR reiterated the findings in the impugned order. 4. We have heard both the sides and perused the appeal records. 5. The appellants are providing taxable service under the category of "Commercial Coaching and Training" and were discharging service tax on the same. The disput .....

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..... d study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of notification no.12/03-ST is not legally sustainable. In this regard, we also rely on the decisions of the Tribunal in the cases of Cerebral Learning Solutions Pvt. Ltd. - 2013 (32) STR 379 (T-D), Chate Coaching Classes Pvt. Ltd. - 2013 (29) STR 138 (T-M), Pinnacle -2011 (24) STR 453 (T-D) an .....

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