CESTAT: VALUE OF SALE OF BOOKS CANNOT BE INCLUDED IN THE VALUE OF COACHING SERVICES AND NO SERVICE TAX PAYABLE
The Business Guardian|May 23, 2023
The Customs, Excise and Service Tax Appellate Tribunal, the Kolkata bench in the case observed and has held that the value of the sale of books cannot be included in the value of coaching services and the service tax is not payable in the case
CESTAT: VALUE OF SALE OF BOOKS CANNOT BE INCLUDED IN THE VALUE OF COACHING SERVICES AND NO SERVICE TAX PAYABLE

The bench comprising of Judicial Member, P.K. Choudhary and the Technical Member, K. Anpazhakan in the case observed and has stated that since the value of the sale of books being separately identifiable from the audited financial statements of the Appellant and there being such documents to show that such sale was also made not to the students but to third parties also and the question for the levy of service tax on such value from the sale of books or publication cannot be sustained.

この記事は The Business Guardian の May 23, 2023 版に掲載されています。

7 日間の Magzter GOLD 無料トライアルを開始して、何千もの厳選されたプレミアム ストーリー、8,500 以上の雑誌や新聞にアクセスしてください。

この記事は The Business Guardian の May 23, 2023 版に掲載されています。

7 日間の Magzter GOLD 無料トライアルを開始して、何千もの厳選されたプレミアム ストーリー、8,500 以上の雑誌や新聞にアクセスしてください。

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