Service Tax on study materials provided by Commercial training or coaching service provider

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CESTAT, NEW DELHI BENCH

FIITJEE Ltd.

v.

Commissioner of Service Tax, Delhi

STAY ORDER NO. ST/482 of 2011

application no. st/stay/2873 OF 2010

APPEAL NO. ST/1355 OF 2010

AUGUST 2, 2011

Prima facie coaching material has intimate connection with the commercial coaching provided by the assessee and the contents of the study material are relevant to the coaching to make the later fruitful and meaningful so that the enrolled candidates are benefited out of commercial coaching. There was no evidence to effect that these coaching materials are sold as text books by book sellers and no way useful to the enrolled students. So also there is no evidence to suggest that these coaching materials by any means enjoy exemption under law and not taxable.

In view of prima facie observation as above, the Revenue shall be prejudiced if no pre-deposit is called for during pendency of the appeal. Accordingly, the assessee was directed to make pre-deposit of part of demand.