2018 (7) TMI 1527

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....ellant. Shri Praveen Sharma, Advocate for the Respondent. [Order per: M.V. Ravindran] The appeal is filed by the Revenue against Order-in- Appeal No. 41/2009 (H-II) S. Tax dated 28.07.2009. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority has allowed deduction of the value of study material wh....

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....tudents were enrolled for course, along with study material and it is his submission that the appellants are selling the said study materials, to those students who were not enrolled in their coaching classes. 5. Learned Counsel submits that an identical issue came up before the Tribunal in their own case in appeal No. ST/1355/2010. The said appeal was disposed of by Delhi Tribunal by Final Ord....

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....decisions of the Tribunal by Final Order dated 23.01.2017. The ratio is in paragraph No. 5. We find it do so and reproduce the same. "5. The appellants are providing taxable service under the category of "Commercial Coaching and Training" and were discharging service tax on the same. The dispute in the present case is relating to abatement in terms of notification no.12/03-ST towards the amount....