2014 (8) TMI 149

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..... court was delivered by HEMANT GUPTA J.-The challenge in the present appeal filed under section 35G of the Central Excise Act, 1944 is to an order dated August 30, 2011 (Pinnacle v. CCE [2012] 53 VST 433 (CESTAT-New Delhi)) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, whereby the Tribunal has excluded the cost of the study material from the taxable quantum of servi .....

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..... n that there is documentary proof specifically indicating the value of the said goods and materials. 2. This notification shall come into force on 1st day of July, 2003." The learned counsel for the appellant has vehemently argued that the Central Board of Excise and Customs has issued a circular on June 20, 2003. Paragraph 2.9.1 contemplates that the exclusion of the cost of the books in terms .....

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..... the Tribunal to exclude the cost of such material from the quantification of the service tax provided by the assessee have been rightly allowed. The study material supplied by Bulls Eye is quanti fiable separately. The condition in the circular relates to the services of reading material and textbooks provided by the assessee-institute and not books purchased from another supplier. Such goods can .....

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