2017 (1) TMI 1602

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.... For the respondent : Shri Sanjay Jain, DR ORDER Per B. Ravichandran: The appeal is against order dated 6.7.2010 of Commissioner (Appeals), Delhi-II. The appellants are engaged in providing coaching to the candidates to prepare for entrance examinations for admission in professional courses. They were registered with the Department for paying service tax under the category of "Commercial....

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.... no.12/03-ST. He relied on the certain decided cases to reiterate that the study materials sold are eligible for exemption in terms of the said notification. 3. Ld. AR reiterated the findings in the impugned order. 4. We have heard both the sides and perused the appeal records. 5. The appellants are providing taxable service under the category of "Commercial Coaching and Training" and wer....