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TMI Blog2013 (11) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... course material supplied) is to be included in the gross value of the service provided by the appellant and also whether the Government has exempted the whole of the value of goods and material sold, from the gross value of taxable service, vide the Notification issued under Section 93(1). - Held that: - The exemption notification is clear and admits of no restrictive clauses. Consequently, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under the franchise service. 2. While providing commercial coaching and training, they were selling certain text books to the trainees. Further, it was one of conditions of franchise agreement that the franchisee shall conduct training using training materials supplied by the applicant and the applicant was selling such material to the franchisees. The applicant had not paid service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.2,33,49,899/- is confirmed against the applicant along with interest and penalty. 4. The counsel for the applicant submits that exemption under notification 12/03-ST is applicable in respect of any materials sold and such exemption notification issued by government cannot be restricted through instructions issued by CBEC to sale of standard text books. He further submits that they have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o value of text books because the VAT rate on text books is very negligible as compared to rate of service tax. He relies on the following decisions in support of his argument: 1) Soni classes Vs CCE Jaipur 2013 (30) STR 92 (Tri.-Del.) 2) Fiitjee Ltd. Vs CST Delhi 2012 (25) STR 24 (Tri.-Del.) 6. Considered arguments on both sides. In the case of Soni Classes (supra), the Tribunal came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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