No service tax on sale of study materials to non-students by coaching centre

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Assessee engaged in providing coaching and training service to students not liable to pay tax on sale of study materials to non-students

Classification of goods – Section 65(105)(zzzzj) of the Finance Act, 1994 – Supply of tangible goods for use (OR) – Assessee was engaged in providing coaching and training services to students in field of animation, multimedia, advertising, etc. .Assessee had already discharged service tax on tution fee received from students, who were registered for their coaching classes .

However, no tax was paid towards another category of student, who did not attended classes but to whome assessee sold study material . Department issued notice of demand of service tax on said sale of books . Whether since benefit of exemption Notification 12/2003 dated 26-6-2003 was available for cost of study material sold, assessee was not liable to pay service tax on same . Held, yes.

Citation :[2018] 96 taxmann.com 37 (New Delhi – CESTAT)

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