No Service Tax on sale of coaching material

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 asp...