2018 (4) TMI 114

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..... alid even after 23.08.2007? - Held that: - circular dated 23.08.2007 is issued in supersession of all circular and clarification issued from time to time by CBEC and with the issue of said circular dated 23.08.2007 all earlier clarifications issued on technical issues relating to service tax stands withdrawn - appeal dismissed - decided against Revenue. - ST/CROSS/3330-3332/2012 APPEAL Nos.ST/198 .....

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..... ceived from the students undertaking coaching. In addition to collection of fee, the respondents were also selling books and supplying study material. It appeared to revenue that service tax should be paid on sale of books and supply of study martial. Therefore, revenue demanded service tax on consideration of both and proceedings culminated into passing the Order-in-Original. The Original authori .....

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..... issued by CBEC. Therefore, the learned Commissioner (Appeals) has set aside the confirmation of demand and imposition of penalty by the original authority through the Order-in-Original dated 27.07.2011 for the period subsequent to 23.08.2007. Aggrieved by the said order, revenue is before this Tribunal. 3. Heard the learned A. R. for revenue and perused the records. 4. On perusal of records, .....

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