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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 ..... or the Respondent : Shri Sanjay Jain, AR ORDER Per B.Ravichandran 1. Both the revenue as well as the assessee are in appeal against the same common impugned order. 2. We have heard both sides and perused the appeal record. 3. The only dispute in the present appeal is with reference to valuation of taxable service under the category of Commercial Training and Coaching services rendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 50512/2017 dated 23.01.2017) where it was observed that: "5. The appellants are providing taxable service under the category of "Commercial Coaching and Training" and were discharging service tax on the same. The dispute in the present case is relating to abatement in terms of notification No.12/03-ST towards the amount received on supply of study materials, books/kit. We have perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is regard, we also rely on the decisions of the Tribunal in cases of Cerebral Learning Solutions Pvt. Ltd. - 2013 (32) STR 379 (T-D), Chate Coaching Classes Pvt. Ltd. - 2013 (29) STR 138 (T-M), Pinnacle - 2011 (24) STR 453 (T-D) and Mastermind Classes Pvt. Ltd. vide Final Order NO. 53685/2015 dated 19.11.2015". 5. As the matter stands resolved in the favour of the appellant in an identical disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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