Value of Sale of Books Cannot Be Included in The Value of Coaching Services, No Service Tax Payable


Last updated: 25 May 2023

Court :
CESTAT, Kolkata Bench

Brief :
The Appellant is engaged in providing coaching services to the aspiring students for qualifying the competitive entrance examinations into the engineering/medical institutes and is thus registered under the service tax regime having registration no. AADCK9129JSD001.

Citation :
SERVICE TAX APPEAL NO.75767 OF 2021

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