2017 (11) TMI 1774

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..... e education material, it is clearly mentioned that eBIZ is providing education material. When it is so, it can be concluded that the appellants are providing business auxiliary services and service tax, if any, can be charged from the principal - appeal allowed - decided in favor of appellant. - ST/536-537/2011-DB - Final Order Nos. 78097-78098/KOL/2017 - Dated:- 28-11-2017 - Dr. Satish Chandra .....

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..... the education materials. The appellants are promoting the sale of the Educational C.Ds. He submits that the service tax is liable to be paid by the company and should not by the appellants. Further he has drawn the attention of the Bench to the Exemption Notification No. 14/2004-S.T., dated 10-9-2004, where it is submitted that the appellant falls under exempted services which were provided by th .....

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