2018 (7) TMI 1758

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....Anurag Mishra & Ms Pragya Pandey, Advocates for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein service tax has been demanded against them under the category of 'Commercial Training & Coaching Services' for the period 1st April, 2009 to 31st March, 2014 by issuance of show c....

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....en sold by the appellant is nothing lest it is as gamut of the appellant to avoid payment of service tax on sale of study material related to IT Education services. Therefore, the show cause notice was issued to the appellant to demand service tax on the amount of sale of study material by the appellant on behalf of these three companies mentioned hereinabove under the category of 'Commercial Coac....

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....ng with these coaching institutes namely M/s APLL. The appellant have no nexus with these companies and appellant is selling study material and nor providing any service to the students or to these companies namely M/s APLL. Therefore, service tax is not payable by the appellant. The learned Counsel for the appellant also submits that same demand has been confirmed on all the reimbursable expenses....

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....also submits that for sale of study material, no service tax is payable, as held by this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. Vs Commissioner of Central Excise, Aurangabad reported at 2013 (29) S.T.R. 138 (Tri.-Mum.). 4. On the other hand learned A.R. reiterated the finding of the impugned order. 5. Heard the parties and considered the submission in details. 6. On ....