https://www.taxtmi.com/caselaws?id=762236 CESTAT Kolkata held that appellant providing commercial training and coaching services was not liable for service tax on sale of books/study materials to students. The tribunal found that books were sold at printed prices to both enrolled and non-enrolled students, with enrolled students receiving concessional rates. Since appellant was liable for VAT on book sales (though exempted in West Bengal), Notification No.12/2003-S.T. applied, excluding book values from taxable service value. The decision followed precedent from CESTAT New Delhi in similar case, confirming book sale values are not includable in assessable value for service tax computation under commercial training and coaching service category. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762236 CESTAT Kolkata held that appellant providing commercial training and coaching services was not liable for service tax on sale of books/study materials to students. The tribunal found that books were sold at printed prices to both enrolled and non-enrolled students, with enrolled students receiving concessional rates. Since appellant was liable for VAT on book sales (though exempted in West Bengal), Notification No.12/2003-S.T. applied, excluding book values from taxable service value. The decision followed precedent from CESTAT New Delhi in similar case, confirming book sale values are not includable in assessable value for service tax computation under commercial training and coaching service category. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762236