9911796707
TMI Blog2012 (6) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that the activity of the company is to provide coaching and the Revenue has not disputed the fact that the study materials were purchased by the appellants, therefore there is nothing in the Notification No.12/2003-ST which would help Revenue in their arguments. The Circular of CBEC No.59/8/2003-ST dated 20.6.2003 states that such exemption will be applicable only if material sold is ‘standard textbooks'. The question as to what is a ‘standard textbook' can lead to disputes, since the expression is not used in the notification and the fact that the books sold are of another entity, we do not find any reason to deny the benefits of the Notification No.12/2003-ST - in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel, appeared before us and submitted that the appellant is entitled for the benefit of Notification No.12/2003-ST dated 20.6.2003 which exempts from the value of taxable service equal to the value of goods and material sold by the service provider to the recipient of service from the service tax leviable thereon subject to the condition that there is documentary proof specifically indicating the value of the said goods and materials. He further submitted that it is not in dispute that the appellant has shown the value of the material supplied in the invoice separately, therefore they have fulfilled the condition of Notification 12/2003. Therefore, they are entitled for the benefit of the said Notification and the impugned order is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force on the 1 st day of July,2003." The department has issued clarification vide circular No.59/8/2003-ST dated 20.6.2003 and as per the said clarification, it was clarified that in case of commercial training and coaching institutes, the exclusion shall apply only to the sale value of standard textbooks, which are priced. Any study material or written text provided by such institute as a part of service which does not satisfy the above criteria will be subjected to service tax. On the basis of this clarification, the demand has been confirmed against the appellant. The said issue came up before this Tribunal in the case of Pinnacle (supra) and the same was considered in para 8 of the said decision and it was observed that "It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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