Value of Purchased study material supplied to students not includible in the value of commercial coaching services

CESTAT, MUMBAI BENCH Chate Coaching Classes (P.) Ltd. Versus Commissioner of Central Excise, Aurangabad Order Nos. A/306-307 of 2012/WZB/CSTB/C-I Appeal NoS. ST/126 of 2007 and ST/CO/226 of 2007† April 2, 2012 ORDER Ashok Jindal, Judicial Member By this appeal, the appellant is challenging the order of confirmation of a demand of service tax of Rs. 2,82,46,874/- along with interest and penalties under Sections 76 and 78 of the Finance Act, 1994. 2. The facts of the case are that the appellant is engaged in providing the service of commercial training and coaching. On the bas...