9911796707
TMI Blog2014 (12) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... tion granted. Grant of exemption from the liability to tax is power exclusively authorized to the Central Government under Section 93 of the Act. This statutory provision accommodates no participatory role to the Board. In seeking to engraft restrictions on the generality and plenitude of the exemption granted by the Central Government, the CBEC transgressed into the domain of the Central Government under Section 93 of the Act, a course of action clearly prohibited. No notice or cognition can be taken by any authority or such unauthorized exertions by the CBEC. If this illegal and unauthorized condition, imposed on the generality of exemption granted by the Central Government vide Notification No. 12/2003-ST., dated 20.06.2003 is ignored, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shown. In this regard they stated that they affixed a sticker of price on the study material at the time of sale to the students Holding that the appellants did not satisfy the criterion laid down in the said para of Board Circular, the adjudicating authority held that the amount received in the name of sale of study material/text books etc. will be includible in the assessable value for the purpose of charging service tax and accordingly confirmed the impugned demand alongwith interest and penalty. 2. The appellants have contended that the Notification No. 12/2003-ST is squarely applicable to them and the adjudicating authority has merely relied upon to the said Board and that Board circulars cannot alter the scope of the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as is equal to the value of goods and material sold by the service provider to the recipient of service, from the Service Tax leviable thereon under Section 66 of the Act subject to the condition that there is documentary proof specifically indicating the value of the said goods and services and subject to the other eligibility criteria specified in clauses (a) and (b) thereunder. That the assessee had furnished documentary proof indicating a separate value of the course material and text books supplied by it and that the assessee is entitled on this account, exemption under the Notification, is not in dispute. What has triggered Revenue s demand for service tax on the value of the course material and text books, is a Board Circular dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... role to the Board. In seeking to engraft restrictions on the generality and plenitude of the exemption granted by the Central Government, the CBEC transgressed into the domain of the Central Government under Section 93 of the Act, a course of action clearly prohibited. On the above analysis, that part of the clarification of the CBEC which engrafts a condition that the exemption notification is applicable only where the value of the course material (sold by a commercial or training institute) answers the description of standard text books which are priced, is illegal, unauthorized and of no effect. No notice or cognition can be taken by any authority or such unauthorized exertions by the CBEC. If this illegal and unauthorized condition, im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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