Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service

CESTAT, NEW DELHI BENCH Soni Classes Versus Commissioner of Central Excise, Jaipur-I FINAL ORDER NO. ST/A/597/2012-CUS APPEAL NO. ST/670 OF 2011 SEPTEMBER 20, 2012 ORDER Ms. Archana Wadhwa, Judicial Member The appellant M/s Soni Classes are registered with the service tax department as they are providing taxable services falling under the category of ‘commercial training or coaching centre’ service. The dispute in the present appeal relates to the valuation of such services provided by them. 2. The appellant’s business premises were visited by the Central Exc...