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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 ..... the value of goods and material sold by the service provider to the recipient of the services - The issue has been settled in the case of Cerebral Learning Solutions Pvt. Ltd. Vs. CCE Indore [2013 (4) TMI 527 - CESTAT NEW DELHI] - Appeal allowed - decided in favor of appellant. - ST/3042-3044/2012-CU[DB] - ST/A/55113-55115/2017-CU[DB] - Dated:- 13-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri Ashwani Sharma, Advocate for the appellant Present Shri Amresh Jain, DR for the respondent ORDER Per: V. Padmanabhan These three appeals deals with the same issue but for different periods and hence are being taken up together for a decision in this common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learning Solutions Pvt. Ltd. Vs. CCE Indore - 2013 (32) STR 379 (Tri-Del ) wherein the issue has been decided in favour of the appellant. 4. The Ld. DR supported the impugned orders. He argued that the benefit of exemption vide notification no.12/2003-ST is available only in those cases where the study material has been sold by the appellant to the recipient of services. He further argued that the authorities below have held that these students did not have any option but to pay for such study material. Accordingly it is to be held that the value of study material is nothing but a part of the consideration for rendering of services. He also relied upon the case of Soni Classes Vs. CCE Jaipur - 2013 (30) STR 92 (Tri-Del). 5. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be traced to Circular No.59/8/2003-S.T., dated 20-6-2003. The relevant legislative provision and the exemption granted vide Notification No.12/2003-S.T., dated 20-6-2003 admit of no ambiguity. It is the admitted factual scenario that the assessee had provided the taxable service of Commercial Training and Coaching qua Section 65(165)(zzc) read with Section 65(26) and (27) of the Act. Section 67 of the Act enjoins that the gross amount charged by the taxable service provider/assessee on the taxable service. Accordingly, the value of the books or course material supplied by the assessees to its students/trainees is required to be included in the value of the taxable service as the gross amount charged by the service provider. The assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner concerned; and the ld. DR reiterates before us that the exemption granted vide the Notification No.12/2003-S.T., dated 20-6-2003 is inapplicable where a commercial training and coaching institute sells goods or material as part of its service of Commercial Training and Coaching Service which material does not answer the description of priced standard textbooks. 6. In our considered view, the clarification in the Board Circular dated 20-6-2003 is misconceived, clearly illegal and contrary to the statutory exemption Notification dated 20-6-2003. Where the legislature has spoken or in exercise of its statutory power exemption is granted by the Central Government under Section 93 of the Act, the CBEC has no manner of power, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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