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TMI Blog2024 (11) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. Commissioner (Appeals) has upheld the demand of Service Tax confirmed on sale of books provided for training and coaching of students, under the category of 'commercial training and coaching service' during the period from January 2008 to March 2009. 2. The facts of the case are that the Appellant has rendered the service of coaching and training of students. During the course of providing such coaching and training service, the Appellant provided different sets of books to such students to aid them in preparing for competitive examinations. Prices of the books are clearly indicated in the brochures and it is mentioned that no Service Tax would be charged on the sale value of the books. 2.1. The Department has considered the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is different from the price charged from enrolled students on account of discounts offered to the enrolled students. 3.2. It is their contention that they had been discharging Service Tax on the tuition fees charged from the students by claiming exemption under Notification No. 12/2003-S.T. dated 20.06.2003 towards the sale value of study materials or books to the students. 3.3. The Appellant further submitted that sale of books were exempt from the levy of VAT during the impugned period in the State of West Bengal; the study materials were compiled and printed by the Appellant themselves and hence, no excise duty is payable; they did not avail any CENVAT Credit in respect of the books/study materials sold to the students. 3.4. In the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le not only to students enrolled with the Appellant, but also to other students who were not enrolled. The only difference is that the books are being sold at a concessional rate to the enrolled students. 7. We find that the Appellant is liable for payment of VAT for the sale of such books. However, as the sale of books was exempt from levy of VAT in the State of West Bengal during the impugned period, they were not paying VAT thereon. Accordingly, we find that the Appellant is eligible for the benefit of Notification No.12/2003-S.T. dated 20.06.2003 which excludes the value of books/study materials sold from the taxable value. For the sake of ready reference, the above Notification is reproduced below: - "Notification No. 12/2003-S.T., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Appeal No. 1355 of 2010 - CESTAT, New Delhi]. The relevant portion of the said order reads as under: - "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 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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