2013 (11) TMI 713

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....cate and Shri J. Shankararaman, Advocate For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) ORDER Per Mathew John; 1. The applicant provides the services of commercial coaching and training in the fields of design, multimedia, architectural, engineering, mechanical design analysis, construction & management etc. They provide such training through their own centres and through th....

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....lation to goods sold in the course of providing services will be applicable only for standard text books sold and the text books in question were prepared by the applicant and tailor-made for the training classes to be imparted either by them or by their franchisees and therefore the said exemption could not be claimed. Based on such reasoning, a show case notice was issued for recovery of service....

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....posit of dues was granted in similar context. 5. Opposing the prayer, Ld. AR for Revenue submits that these books were of a type that could be used only in training classes to be provided by the applicant and their franchisees. He drew the attention of the Bench to the clause in the franchise agreement to the condition that franchisee should conduct training classes only using material sold by ....