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TMI Blog2018 (1) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... es - benefit of N/N. 12/03-ST dated 20.06.2003 but was not allowed on the ground that the said study materials are essential part of coaching service and cannot be abated from the taxable value - Held that:- The identical issue has come up in the assessee’s own case M/s. Fittjee Limited Versus CST, New Delhi [2017 (2) TMI 1370 - CESTAT NEW DELHI], where it was held that Appellants have separate re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee-appellant. During the course of providing service to the participants the appellants are selling course materials/ books etc. They did not pay Service Tax on the component of such sale value claiming exemption under Notification No. 12/2003 ST dated 20/06/2003. The Original Authority disallowed the claim on the ground that the said study materials are essential part of coaching service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 for various coaching programmes clearly mentions the price of books and study materials. In such f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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