2012 (6) TMI 721

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....e Act,1994. 2. The facts of the case are that the appellant is engaged in providing the service of commercial training and coaching. On the basis of intelligence that the appellant is providing study material to students and the value of the said material has not been included in the assessable value of the services, therefore investigation was conducted and it was found that the appellant is availing the benefit of Notificaiton No.12/2003-ST dated 20.6.2003. As per para 2.9.1 of the Board circular No.59/8/2003 dated 20.6.2003, the appellant is not entitled for exemption under Notification 12/2003 dated 20.6.2003 and exemption is available only in case the commercial coaching and training classes available to the standard textbooks as th....

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....of the learned counsel and submitted that it is a case that the appellant has supplied study material as a part of their service and, therefore, the same is includible in the assessable value. Therefore, the appellant is not entitled for any benefit of the said Notification. 6. Heard both sides and gone through Notification No.12/2003-ST dated 20.6.2003, which is reproduced below:- "Notification: 12/2003-S.T. dated 20-Jun-2003 Valuation (Service Tax - Goods and materials sold by service provider to recipient of service - Value thereof, exempted In exercise of the powers conferred by section 93 of the Finance Act,1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exem....