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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 ...


Study Materials Excluded from Taxable Value in Coaching Services Under Notification No.12/2003-ST.

June 30, 2012

Case Laws     Service Tax     AT

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

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  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. 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

  3. 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...

  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. Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods

  6. 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...

  7. 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

  8. Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate...

  9. 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...

  10. Valuation - composite contract - 80% of the value shown to have suffered VAT with reference to supply of materials - benefit of notification no.12/2003-ST cannot be denied - AT

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

  12. Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of...

  13. Valuation - exclusion of cost of goods – Board’s circular dated 20.06.2003 – Notification No. 12/2003-ST - The exemption notification is clear and admits of no...

  14. Exemption under Notification No.12/03-ST cannot be restricted to sale of standard textbooks while determining value of Commercial Coaching Services - stay granted - AT

  15. Valuation of goods - divisible contract of repair and maintenance - benefit of Notification no. 12/2003-ST dated 28th June, 2003 - value of goods not to be included - AT

 

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