9911796707
TMI Blog2016 (11) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (4) TMI 527 - CESTAT NEW DELHI], where it was held that sale value not to be included - appeal allowed - decided in favor of appellant. - Service Tax Appeal Nos. 3109, 3110 & 3111 of 2012 - F. O. Nos. 55728-55730/2016 - Dated:- 25-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) For The Appellant : Sh. Nikhil Nagpal Ms. Sakshi, CAs For The Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sh. Ranjan Khanna, ld. AR for the Revenue. 3. After hearing both the sides and on perusal of record, it appears that in appellants own case the issue has come up before the Tribunal in S.T. Appeal No. 848/2008 reported as 2013 (32) STR 379 (Tri. Del.) where the Tribunal vide order dated 11.04.2013 has observed as under: 8. Ld. DR would however persuade us to hold in favour of Revenue by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolves a works contract not involving sale of goods primarily. This decision is of no assistance to Revenue. The transaction in the appellant before us is a clear transaction of sale of study material by the assessee- appellant to its coachees/ trainees. Its a distinct transaction for which as concurrently found by the primary and appellate authority, separate value is receipted, documented a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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