Service Tax on study material supplied by a Coaching Centre

This query is : Resolved

CA RAMESH KUMAR AHUJA (Querist)
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04 November 2008 A commercial coaching centre supplies books developed by its own content developers/faculty. The cost of study material supplied is not charged seperately but the fee charged is inclusive of this cost.

Whether the cost of such study material may be deducted from the amount of fee to arrive at the taxable services and Service Tax is leviable on the net amount of Fee?

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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04 November 2008 If this is a composite billing service tax is applicable on the whole of the billing.

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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04 November 2008 Can it be billed seperately by fixing a MRP for the same?

S.Srinivasaraghavan

S.Srinivasaraghavan (Expert)
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04 November 2008 Sell it as a book separately, by fixing MRP.

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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04 November 2008 Will it be advisable to obtain an ISBN no for such a publication?

What will be the position in case the Institute decides that such book may only be sold to the students enrolled for its courses?

CA RAMESH KUMAR AHUJA

CA RAMESH KUMAR AHUJA (Querist)
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