Monday, February 15, 2016

Coaching institute not liable to service-tax on book sold to students if same is separately invoiced

The CESTAT, New Delhi bench held that where sale of study materials was shown separately in invoice, assessee was eligible for benefit of exemption in respect of said sale under Notification No. 12/2003-ST; hence, value of study material would not form part of value of coaching services.

0 comments:

Post a comment