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TMI Blog2017 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Finance Act 1994. They offer various class room programmes and are also supplying study material and books to the students and to other institutes. During the audit of the records of the appellant, Revenue noticed that such study materials, journals had been invoiced separately. The consideration received for such study material were not included for payment of service tax on the coaching services. Accordingly, Revenue raised demands for service tax on the consideration and confirmed such demands through the various orders in original. The same have also been upheld in the impugned orders. Aggrieved by the same, the present appeals have been filed. 2. With the above background, we have heard Shri Ashwani Sharma, Advocate for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. Service tax has also been paid on such consideration. The dispute is only with reference to case of study material which are made available to the students, invoiced separately and amounts recovered in addition to the fee charged for class room programmes. The Revenue's contention is that such study material cannot be considered as study material which are sold, but are part of the consideration received for the services of coaching. The claim of the appellant on the other hand is that they will be entitled to exemption under notification no.12/2003-ST. 7. We note that CBEC has issued the circular no.59/08/2003ST dated 20.06.2003 in which it was clarified that the exemption vide notification no.12/2003 is inapplicable where in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption notification, the Central Government exempted "so much of the value of all the taxable services, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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. 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, unauthorised and of no effect. No notice or cognition can be taken by any aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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