Value of Sale of Book Separately Identifiable from Audited Financials Statements, No Service Tax leviable on Consideration received on Publication Section L: CESTAT

Value of Sale of Book Separately Identifiable from Audited Financials Statements - No Service Tax leviable on Consideration received on Publication Section L - CESTAT - TAXSCAN

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that service tax is not leviable on consideration received on Publication of Section L, as the value of the sale of the book separately identifiable from audited financials statements. M/s. Kanhaiya Singh Vision Classes Private Limited, the Appellant is engaged in…

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