No Service Tax on sell of study material to students of coaching centers

M/s Smart Value Products & Services Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Allahabad) Facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies. We further take note on the fact that appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material. Therefore, in the light of decision of this T...