2019 (2) TMI 487

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.... Shri T. Satya Murthy, Advocate for the Respondent. ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in- Appeal No. 05/2009 (G) (ST) dated 21.04.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the main issue is regarding taxability of an amount collected by the appellant towards the cost of text books and study mater....

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...., we find that the appellant is conducting the service of "Commercial Training and Coaching" centre and the separate invoices are prepared for the services rendered for coaching and separate bill is prepared for the EAMCET textbooks. This issue is not disputed by the Revenue. On specific query from the bench as to EAMCET textbooks are available to any other person who is not joining in the coachin....