2025-VIL-953-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Valuation of Franchisee services, Supply of Study Material - Appellant is providing Coaching and Training in the field of Accounting and Book keeping using computer facilities - Whether the value of the study material provided by the appellant should be included in the valuation of the Franchisee services for the purpose of levying Service Tax - HELD - The sale of study material by the appellant is not a service, but a sale of goods, and hence the value of the study material cannot be included in the valuation of the Franchisee services for the purpose of levying Service Tax - the study material is sold by the appellant and not provided as part of the coaching and training service, and therefore, the value of the study material cannot be included in the value of service Tax - the demand along with interest and penalty thereon relating to the inclusion of the value of the study material in the valuation of the Franchisee services is set aside – The appeal is allowed - Whether the demand for the period 10/09/2004 to 07/06/2005 pertaining to the short payment or arrear in payment of tax on Course Fees is time-barred - HELD - During the period 10/09/2004 to 07/06/2005, there were interpretation difficulties as to whether the appellant's service would fall under the category of "Computer Training Institute" or under "Vocational Training". The appellant had a bonafide belief that no Service Tax was payable during this period and the Show Cause Notice did not contain any specific evidence of suppression by the appellant to invoke the extended period of limitation. Therefore, the Tribunal held that the demand for the period 10/09/2004 to 07/06/2005 is also hit by the time-bar.
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