2018 (8) TMI 1017 – CESTAT ALLAHABAD – TMI – Commercial Training & Coaching Services – sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant – Held that:- The facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies.
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The appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material – it cannot be said that these coaching centers or up front companies of the appellant and the appellant is liable to pay service tax on the payment of sale of study material.
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Appeal allowed – decided in favor of appellant. – APPEAL No.ST/70817/2018-CU[DB] – ST/A/71643/2018-CU[DB] – Dated:- 26-7-2018 – Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakka
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ed in providing IT Education through these up front companies i.e. M/s APLL. Therefore, it was alleged that all the educational services has been provided by the appellant through their companies the study material has been sold by the appellant is nothing lest it is as gamut of the appellant to avoid payment of service tax on sale of study material related to IT Education services. Therefore, the show cause notice was issued to the appellant to demand service tax on the amount of sale of study material by the appellant on behalf of these three companies mentioned hereinabove under the category of Commercial Coaching or Training Services by invoking the extended period of limitation. The matter was adjudicated. The demand of service tax was confirmed along with interest and penalties were also imposed. Against the said order, the appellant is before us. 3. The learned counsel of the appellant submits that the appellant is selling study materials for the coaching centers which are provi
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material, the appellant deducted the certain amount and that amount does not pertain any liability of service tax, as pertains to the activity of sale or purchase of study material by the appellant. It is further submitted that the coaching centers which are held that up front companies of the appellant, are paying the service tax on the fees collected by them from the students directly. In that circumstances, it cannot be said that these coaching centers one up front companies of the appellant. Therefore, no demand of service tax is sustainable against for the activity in question against the appellant. He also submits that for sale of study material, no service tax is payable, as held by this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. Vs Commissioner of Central Excise, Aurangabad reported at 2013 (29) S.T.R. 138 (Tri.-Mum.). 4. On the other hand learned A.R. reiterated the finding of the impugned order. 5. Heard the parties and considered the submission in details.
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