2018 (6) TMI 1796

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....hri Pravin Sharma (Advocate) for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Archana Wadhwa The short issue involved in the present appeal is that reference to valuation of taxable service under the category of "Commercial Training & Coaching Services" rendered by the appellant. The Lower Authorities have confirmed the demand on the ground that the value of....

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....n supply of study materials, books/kit. We have perused some of the documents submitted by the appellant to support their claim that they have separate receipt for supply of books and study materials indicating the price clearly. We have also noted that they have sold such study materials/books to non-registered students. Their prospectus advertising for various coaching programmes clearly mention....