2016 (11) TMI 1571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Mr. Varun Gaba, Advocate For the Respondent : Mr. Ranjan Khanna, DR Per Mrs. Archana Wadhwa :- 1. The dispute in the present set of appeals of the appellant, who is a provider of Commercial Training and Coaching Centre Service, is as to whether the value of the study material, which they have sold by raising separate invoices, is required to be added in the value of the services bein....