2022 (12) TMI 475 - SCH - Service Tax

Valuation - inclusion of cost of material - printed material supplied to the students - coaching services - HELD THAT - Having gone through the findings recorded by the learned Tribunal, more particularly as it has been found that there is no credit availed at all, no interference of this Court is called for. As such, we are in complete agreement with the view taken by the learned Tribunal. Appeal dismissed.

Summary

The Supreme Court of India in Citation 2022 (12) TMI 475 - SC, with Justices M.R. Shah and M.M. Sundresh, dismissed the Civil Appeals and Review Petition as no credit was availed and agreed with the findings of the Tribunal. Delay was condoned.