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TMI Blog2016 (12) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. Sanjay Jain, DR - For Appellant None - For Respondent ORDER Per Mr. V. Padmanabhan Revenue has filed the appeal against the order dated 13.01.2011 passed by ld. Commissioner (Appeals), New Delhi. The respondent is providing coaching to the candidates appearing in civil services examination conducted by UPSC. They are registered for payment of service tax under Commercial Training and Coaching Services . The present dispute is with reference to the levy of service tax on amounts received by the respondent by sale of study material on the counter or through post. Revenue took the view that even the sale of study material is to be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flected in Article 246(1) means that taxing entries must be construed so as to maintain exclusivity. Although generally speaking, a liberal interpretation must be given to taxing entries, this would not bring within its purview a tax on subject matter which a fair reading of the entry does not cover. If in substance, the statute is not referable to a field given to the State, the Court will not by any principle of interpretation allow a statute not covered by it to intrude upon this field. I further find that similar view has been taken by the Hon ble Gauhati High Court in the matter of Magus Construction Pvt. Ltd. Vs. UOI [2008011 STR 225 (Gau.) wherein the Hon ble Gauhati High Court has held that - Service does not involve sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of Commercial Training coaching while selling the Study Material on the Counter or through Postal Mode. I further find that even Notification No. 12/2003-ST dated 20.6.2003 exempts the cost of goods and materials. The relevant provisions are reproduced as under: In exercise of the powers conferred by section 93 of the Finance Act, 1994(32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under Section 66 of the said Act, subject to condition that there is documentary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther grounds of time limitation and cum-duty price etc. raised by the appellants. Accordingly, I set aside the demand of service tax, Education Cess, interest thereon and penalties imposed vide impugned order. 4. In the following case laws, it has been categorically held that the benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials:- (a) Cerebral Learning Solutions Pvt. Ltd. Vs. CCE, Indore [2013 (32) STR 379 (Tri.-Del.)] (b) Chate Coaching Classes Pvt. Ltd. Vs. CCE, Aurangabad [2013 (29) STR 138 (Tri.-Mum.)] (c) Pinnacle Vs. CCE, Chandigarh [2011 (24) STR 453 (Tri.-Del.)] We find that in the impugned order, the demand has been set aside and detailed reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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