2019 (2) TMI 487

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..... the services rendered for coaching and separate bill is prepared for the EAMCET textbooks. This issue is not disputed by the Revenue. On identical issue, the Bench of Tribunal in the case of Chate Coaching Classes Pvt. Ltd., [2012 (6) TMI 721 - CESTAT, MUMBAI] Pinnacle Vs. CCE [2011 (8) TMI 570 - CESTAT, NEW DELHI] and Cerebral Learning Solutions Pvt. Ltd., [2013 (4) TMI 527 - CESTAT NEW DELHI .....

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..... t towards the cost of text books and study materials or otherwise. 4. Appellant is registered service provider under the category of Commercial Training and Coaching services and discharged the tax liability during the period 2003-2004 to 2007-2008. The Revenue Authorities were of the view that the amounts collected towards the cost of study material needs to be included in the value of service .....

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..... o any other person who is not joining in the coaching and training service centre, Learned Counsel answered that these textbooks are freely available in the market. 6. Under these factual circumstances, we find that on identical issue, the Bench of Tribunal in the case of Chate Coaching Classes Pvt. Ltd., [2013 (29) STR (138)] Pinnacle Vs. CCE [2011 (8) TMI 570-CESTAT, New Delhi] and Cere .....

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