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

Last updated: 25 May 2023

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The CESTAT-Kolkata has ruled that the value derived from selling books by a coaching institute cannot be considered part of coaching service fees for the purpose of service tax. The tribunal referenced previous rulings, notably Cerebral Learning Solutions Pvt. Ltd., which clarified that exemption notifications for course materials are not restricted to standard textbooks and that the CBEC cannot impose conditions beyond what the Central Government has legislated. Consequently, the appeal was allowed, and the demand for service tax on book sales was set aside.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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FCS Deepak Pratap Singh

Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.)

Dear Friends, MyselfFCSDeepak P. Singh ( B.Sc.. LLB, FCS. FIII, CIAFP, CRMP, ID) , A Fellow Member of ICSI, Law Graduate ,Fellow Member of Insurance Institute of India, Certified Independent Director ,Certified Insurance Anti Fraud Professional , Certified Risk Governance Professional ( ICSI-III) and cleared Limited I ... Read more

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