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TMI Blog2011 (8) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... al coaching meaningful and no Service Tax was paid thereon - Held that: coaching material has intimate connection with the commercial coaching provided by the appellant and the contents of the study material are relevant to the coaching to make the later fruitful and meaningful so that the enrolled candidates are benefited out of commercial coaching - there is no evidence to suggest that these coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant are entitled for the benefit of exemption under Notification No. 12/2003-S.T., (b) The price differs according to the preference of the student, (c) The sale value of the books is Rs. 6,000/- for one year course, Rs. 11,000/- for two year course and Rs. 5,000/- for crash course, (d) The study material is not an integral part of the coaching provided, (e) It is know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls to the students enrolled for commercial coaching and bifurcation of the coaching material from the coaching services was made to evade Service Tax payable on the former. While coaching is provided enrolled candidates are required to make reference to the study material/coaching material for appreciation of the value of the coaching so as to gain out of that. The consideration received towards s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He examined the issue in para 4.2 of the order and unambiguously stated that the study materials are integral part of the coaching and coaching becomes meaningful and fruitful with the aid of the study material. Accordingly, he imposed tax on the value of the study material supplied by the appellant to the candidates enrolled for commercial coaching. He also examined the limitation aspect in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and not taxable. The notification relied upon by the appellant relates to works contract case whereas pure and simple commercial coaching cannot be called as works contract for the peculiar nature of the services involved being intellectual in nature. 6. In view of our prima facie observation as above, we are of the view that Revenue shall be prejudiced if no pre-deposit is called for during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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