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

Last updated: 25 May 2023
Quick Summary
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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