Case Law Details
Kanhaiya Singh Vision Classes Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
The CESTAT Kolkata in the matter of M/s. Kanhaiya Singh Vision Classes Private Limited v. Commissioner of CGST & CX, Patna-I Commissionerate [Service Tax Appeal No.75767 of 2021 dated May 18, 2023] has held that the amount collected by selling study material is not a taxable service under the Finance Act, 1994, hence, no service tax leviable on sale of coaching material.
Facts:
M/s. Kanhaiya Singh Vision Classes Pvt. Ltd. (“the Appellant”) is engaged in providing coaching services to the aspiring students for qualifying the competitive entrance examinations into the engineering/medical institutes and also sells study material.
The Appellant was issued with a Show Cause Notice dated September 24, 2018 (“the SCN”) alleging short payment of service tax on coaching services by artificially bifurcating the consideration received towards coaching services in other categories such as Income from sale of bag, sale of Identity card, sale of prospectus and sale of books.
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