TaxTMI 
TaxTMI 
2013 (4) TMI 527
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 12,75,834/-; assessed interest under Section 75; imposed penalty under Section 76; penalty under Section 77; and penalty equivalent to the amount of service tax assessed, under Section 78 of the Finance Act, 1994, in respect of the period 01 December 2004 to 30 June 2006. The primary authority concluded that Service Tax on Commercial Training and Coaching was w.e.f. 01.07.2003; a the tax is leviable on the taxable service provided or to be provided by a Commercial Training and Coaching Centre; that assessee had composed the course material relevant to the coaching/ training imparted by it; and had furnished such material to its students. It was the assessee's case that the study material was being separately billed and the receipts therefo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....provider / assessee on the taxable service. Accordingly, the value of the books or course material supplied by the assessees to its students/ trainees is required to be included in the value of the taxable service as the gross amount charged by the service provider. The assessee however relied on the Notification dated 20.06.2003, issued by the Central Government in purported exercise of its powers under Section 93(1) of the Act. Under this general exemption notification, the Central Government exempted so much of the value of all the taxable services, as is equal to the value of goods and material sold by the service provider to the recipient of service, from the service tax leviable thereon under Section (66) of the Act subject to the con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onceived, clearly illegal and contrary to the statutory exemption Notification dated 20.06.2003. Where the legislature has spoken or in exercise of its statutory power exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, authority or jurisdiction to deflect the course of an enactment or the exemption granted. Grant of exemption from the liability to tax is a power exclusively authorised to the Central Government under Section 93 of the Act. This statutory provision accommodates no participatory role to the Board. In seeking to engraft restrictions on the generality and plenitude of the exemption granted by the Central Government, the CBEC transgressed into the domain of the Central Gov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....CE, Indore reported in 2011 (24) STR 177 (Tri. Del.) wherein the core issue was whether the exemption Notification No. 12/2003-ST dated 20.06.2003 is applicable to a deemed sale of goods, as in a transaction involving a composite service of mandap keeper / catering service which involves supply of food and beverages was well. This Tribunal in the distinct factual matrix of that case held that the word sale in the exemption Notification No. 12/2003-ST dated 20.06.2003 is to be limited to a distinct sale of goods, within the meaning of the expression sale as defined in Section 2(h) of the Central Excise Act, 1944 and that the benefit of exemption under the said Notification cannot be extended to a transaction which involves a works contract n....