No Service Tax on Sale of Prospectus not as its not a Part of Commercial Training or Coaching Services

True Education Institute Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Mumbai)

The Appellant is engaged in rendering ‘Commercial Training or Coaching Services’. They sell prospectus of their institute detailing about the institute, faculties and various courses offered by them. Service tax Demands for the period 0 1.04.2006 to 31.12.2010 were raised on account of inclusion of sales value of prospectus in assessable value of services by issuance of show cause notice dt. 06.09.2011 based on audit observation. Penalties were

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