2016 (1) TMI 1016

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....Amresh Jain, AR Per: Sulekha Beevi C.S. The question that arises for consideration is whether the appellant is liable to pay service tax on the study material supplied to students in the coaching centres. 2. The appellant, M/s.Mastermind Classes (P) Ltd., are engaged in providing the services of 'coaching centre and Franchise service' and are registered with the service tax depart....

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.... of sales tax. The appellant is in the business of publication of books since 1993. In addition to sale of study material through different book sellers, these study materials were sold to students of their institute and coaching centres. He argued that the authority below has erroneously denied the benefit of Notification No.12/2003 alleging that these are not standard textbooks as provided in th....

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.... sides and considered the submissions carefully. It is not disputed that the appellant has shown the sale of value of study material separately in the invoice. The only argument raised is that these textbooks do not qualify as Standard Textbooks as clarified in the Board's circular. The Tribunal in the case of M/s. Cerebral Learning Solutions Pvt.Ltd. (supra) had occasion to consider similar i....