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TMI Blog2018 (7) TMI 1758X X X X Extracts X X X X X X X X Extracts X X X X ..... said that these coaching centers or up front companies of the appellant and the appellant is liable to pay service tax on the payment of sale of study material - demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/70817/2018-CU[DB] - FINAL ORDER NO-71643/2018 - Dated:- 26-7-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Anurag Mishra Ms Pragya Pandey, Advocates for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein service tax has been demanded against them under the category of Commercial Training Coaching Services for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us. 3. The learned counsel of the appellant submits that the appellant is selling study materials for the coaching centers which are providing coaching services. The appellant is selling study material independently and have no nexus with the coaching institutes who are separately registered companies with Registrar of Companies, Income Tax Department, Education Department and with all other statutory bodies for providing coaching services the appellant is only selling study material for the students who are enrolled themselves for providing coaching with these coaching institutes namely M/s APLL. The appellant have no nexus with these companies and appellant is selling study material and nor providing any service to the students or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enters are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies. We further take note on the fact that appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material. Therefore, in the light of decision of this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. (Supra), the amount collected by the appellant by selling of study material is not taxable service under the Finance Act, 1944. The case of the Revenue is that the coaching centers are up front companies of the appellant is not acceptable that these coaching cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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