The appellant renders commercial training and coaching services, ...

Training Institute's Book Sales Exempt from Service Tax.

Case Laws Service Tax

November 28, 2024

The appellant renders commercial training and coaching services, selling books/study materials to enrolled students at concessional rates and to non-enrolled students. The books' prices are printed, and VAT is payable but exempt in West Bengal. As per Notification No. 12/2003-S.T., the value of materials on which VAT is payable is excluded from the assessable value for service tax computation. The Tribunal has previously ruled in FIITJEE Ltd.'s case that the sale value of books/study materials is not liable for service tax under the 'commercial training and coaching service' category. Consequently, the appellant is not liable to pay service tax on the sale value of books/study materials.

View Source

← Previous Next →

The appellant renders commercial training and coaching services, ...

Training Institute's Book Sales Exempt from Service Tax.

Case Laws Service Tax

November 28, 2024

You may also like:

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:...

Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - demand...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

This notification seeks to amend the Integrated Goods and Services Tax (IGST) rate notification to exempt certain services from IGST. It inserts new entries exempting...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

The case involves the taxability of supply of flying training services by an Approved Flying Training Institute. The institute fulfills conditions as an Educational...

Service tax liability analysis - E-learning course content development and online tutoring services provided to foreign clients considered export of services, not...

CBEC exempts service provided by certain association of dyeing units from whole of service tax.

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

Quick Updates: