2018 (6) TMI 1489

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....pondent ORDER Per: V. Padmanabhan: 1. The appellant is engaged in providing coaching/ training to students in the fields of animation, multimedia, advertising, etc and is registered for payment of Service Tax under the category of Commercial Training or Coaching Service. The appellant had registered students who will attend the course at their centres, for which the appellant also supplied stu....

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.... Revenue. 3. The Ld. Advocate submitted that the appellant has already discharged Service Tax on the Tuition fee received from the students who were registered for their coaching class. The Service Tax was paid on the tuition fee including cost of study material. The dispute is only with reference to the sale of books to non-students for whom the appellant did not provide any element of Service. ....