2025 (10) TMI 1193

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....upheld the Order-in-Original. 2. Briefly stated facts of the present case are that the appellant is engaged by the Jaipur National University, Jaipur and GLA University, Mathura for conducting training & development programmes including related examination, and supply of relevant study material to their students. The appellant agreed for separate consideration for training imparted and study material supplied and accordingly, separately billed and accounted for the receipts towards training service for consideration of Rs.9,03,103/- and study material sales consideration of Rs.8,87,504/- charged from universities during FY 2015-16. The appellant reported the service turnover of Rs.9,03,103/- in his half yearly service tax returns filed f....

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....n of the Tribunal in the case of Cerebral Learning Solutions Pvt Ltd vs. CCE, Indore - 2013 (4) TMI 527 CESTAT New Delhi, wherein value of course material supplied by the assessees to its students/trainees has been held to be not includible in the value of taxable service, considering the service tax exemption benefit available under Notification No. 12/2003-ST 20.06.2003. 4.2 He further submits that SSI exemption claimed during FY 2015- 16 has been incorrectly denied because the service turnover during FY 2014-15 was lower than Rs. 10 Lakhs as evident from the invoices and ITR filed for FY 2014-15. 4.3 He further submits that the entire demand is barred by limitation because the appellant has not suppressed any material facts from th....