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Value of Purchased study material supplied to students not includible in the value of commercial coaching services
Case Law Details
- Case Name
- Chate Coaching Classes (P.) Ltd. Vs Commissioner of Central Excise, Aurangabad (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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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...
