Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Sale or service - Commercial Training or Coaching Service - sale ...


Study Material Sales by Coaching Services Exempt Under Notification No. 12/2003; Not Considered Taxable Services.

June 30, 2018

Case Laws     Service Tax     AT

Sale or service - Commercial Training or Coaching Service - sale of study material to students - benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for the cost of study materials sold.

View Source

 


 

You may also like:

  1. The appellant renders commercial training and coaching services, selling books/study materials to enrolled students at concessional rates and to non-enrolled students....

  2. Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT

  3. Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT

  4. Commercial training or coaching service - deduction in respect of study materials - Procurement of Various goods and materials and their cost being reflected in the...

  5. Coaching Centres Services - Books along with Services - Books of another company - Standard Text book - Exemption under notification no. 12/2003.... - AT

  6. Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification...

  7. Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT

  8. Commercial Training & Coaching Services - appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of...

  9. Completion and finishing services – benefit of Notification No. 1/2006-S.T. as well as 12/2003 not allowed even if VAT has been paid on material involved - AT

  10. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

  11. Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant...

  12. Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the...

  13. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

  14. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

  15. Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting...

 

Quick Updates:Latest Updates