2016 (11) TMI 1571 - AT - Service Tax

Valuation - Commercial Training and Coaching Centre Services - whether the value of the study material, which they have sold by raising separate invoices, is required to be added in the value of the services being provided by them? Held that - The issue stands decided in the same appellant s case for the earlier period Cerebral Learning Solutions Pvt. Ltd. Vs. CCE, Indore 2013 (4) TMI 527 - CESTAT NEW DELHI , where it was held that the value of the material collected by the appellant is not required to be added in the value of the services - appeal allowed - decided in favor of appellant.

Summary

The dispute was regarding whether the value of study material sold by a Commercial Training and Coaching Centre Service provider should be added to the value of services provided. The Tribunal decided that the value of the material does not need to be added, following a precedent decision. The impugned order was set aside, and all three appeals were allowed in favor of the appellants.