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1. 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...

2. Commercial Training and Coaching service - Valuation - Amount recovered towards expenses such as textbooks, uniform, medical check-up, insurance etc is not required to...

3. Supply of goods or services - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and...

4. 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...

5. 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...

6. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

7. Valuation - commercial coaching and coaching institutes - the demands made on value of course material cannot sustain and will require to be set aside.

8. Levy of IGST - intermediary Services - SPA has sub-contracted the services like installation/ upgradion of machines sold by SPA, training at customer’s site etc. to the...

9. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

10. Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

11. Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - prima facie case is in...

12. Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by...

13. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

14. Consumption of goods by service provider during the provision of the service does not automatically convert the service into work contract. - Even consultancy service...

15. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...