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2018 (4) TMI 114
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....adhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan KL11nar Singh, Supdt (AR), for Appellant Absent, for Respondent Per: Anil G. Shakkarwar The above stated 3 appeals filed by revenue are arising out of a common impugned Order-in-Appeal No. 211-213/ST/LKO/2012 dated 16/04/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Luck....
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....e of Standard text books service tax is not chargeable. It was further clarified that any study material or written text provided by such service provider shall be subjected to service tax. Therefore, the original authority excluded the sale value of Standard text books and ordered the respondents to pay service tax on study material. Aggrieved by the said order, respondents preferred appeal befor....
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....nd on the finding of learned Commissioner (Appeals) that the circular dated 20.06.2003 on the basis of which original authority had confirmed the demand was valid even after 23.08.2007. We have also perused the said circular dated 23.08.2007 and we find that in para No. 6 of the said circular it is very clearly mentioned that circular dated 23.08.2007 is issued in supersession of all circular and ....