2016 (12) TMI 288

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....and Coaching Services . The present dispute is with reference to the levy of service tax on amounts received by the respondent by sale of study material on the counter or through post. Revenue took the view that even the sale of study material is to be considered as services under the category of Commercial Training and Coaching Services . Revenue entertained the view that the assessee was giving coaching to the students in two ways - the students coming to the institute for taking training and by students procuring the study materials through post. Demand for service tax was raised, which was confirmed by the original adjudicating authority. However, in the impugned order, Commissioner (Appeals) set aside the demand. Revenue has filed the ....

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....intrude upon this field." I further find that similar view has been taken by the Hon ble Gauhati High Court in the matter of Magus Construction Pvt. Ltd. Vs. UOI [2008011 STR 225 (Gau.) wherein the Hon ble Gauhati High Court has held that - "Service does not involve supply of goods. Service rather cannotes transformation of use/user of goods as a result of voluntary intervention of service provider and is an intangible commodity in the form of human effort. To have service , there must be a service provider rendering services to some other person(s), who shall be recipient of such service". I further find that Section 65(121) of the Finance Act, 1994 also states that words and expressions not defined in this chapt....

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....rest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under Section 66 of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. Provided that the said exemption shall apply only in such cases where- (b) no credit of duty paid on such goods and materials sold, has been taken under the provisions of the Cenvant Credit Rules,2004; or (c) where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount  eq....