2017 (1) TMI 1602

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..... r rendering service - Held that:- Appellants have separate receipt for supply of books and study materials indicating the price clearly. They have sold such study materials /books to non-registered students. Their prospectus advertising for various coaching programmes clearly mentions the price of books and study materials. The appellant’s claim for exemption under N/N. 12/03-ST cannot be rejec .....

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..... amount collected towards supply of study material/kit, from the candidates. The appellant s claim for exemption under Notification No.12/03-ST dated 20.06.2003 was not allowed by the lower authorities on the ground that they have provided a composite service of coaching and the study materials are essential for rendering service. Such supply of study materials is merely incidental to the primary .....

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..... tion no.12/03-ST towards the amount received on supply of study materials, books/kit. We have perused some of the documents submitted by the appellant to support their claim that they have separate receipt for supply of books and study materials indicating the price clearly. We have also noted that they have sold such study materials /books to non-registered students. Their prospectus advertising .....

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