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$-20& 21 HIGH COURT OF DELHI
SERTA 10/2017& CM APPL.Nos.40916-17/2017
SERTA li/2017&CM APPL.Nos.40918-20/2017 THEPRINCIPAL COMMISSIONER OF GOODS AND SERVICE
TAX,DELHI-SOUTH COMMISSIONERATE Appellant
Through: Mr.Harpreet Singh,Senior Standing Counsel.
Through: Mr.Yogendra Adlak,Advocate.
A CORAM:
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MS.JUSTICE PRATHIBA M.SINGH
13.11.2017
ORDER
1. The question raised in the present appeal by the Revenue is whether the value ofstudy material is to be added orincluded in Taxable services'for the purpose ofclause(zzc)to Section 105 ofthe Finance Act, 1994 which defines Taxable services' to mean 'services provided or to be provided to any person by a commercial training or coaching centre in relation to commercial training or coaching'. The expression "Coaching Centre" has been defined in clause(27)to Section 65 ofthe Finance Act, 1994 to mean an Institute or establishmentthat would be providing commercial training or coaching for imparting skill or knowledge or lessons on any subjectorfield other than sports with or without issuance of a certificate. It specifically includes coaching or tutorial classes.
2. The respondent possibly relies upon Notification No. 12/03-ST dated 20^*^ June,2003 which grants exemption in case ofgoods/materials sold by the Service Provider to the recipient ofservices subjectto the condition that 2017:DHC:8545-DB there is documentary proof specifically indicating the value of the said goods and materials.
3. As per Section 35G ofthe Central Excise Act, 1944 which is made applicable to Service Tax Appeals,an appeal shall lie before the High Court from an order passed by the Appellate Tribunal 'except when the order relates to, amongst other things, determination of any question having relation to rate of duty of excise or the value of goods for the purpose of assessment'.
4. The question raised in the present appeal is with relation to value of services for the purpose ofassessment- in other words,whetherthe value of the study material would be included in the value oftaxable services or not. This being the position, we do not think the High Court would have jurisdiction to entertain the presentappeal.
5. The appeal is accordingly held to be non maintainable under Section 35G of the Central Excise Act read with Section 83 of the Finance Act,
1994.
6. With the aforesaid observations, we decline to entertain the present appeal without expressing any opinion on merits ofthe appeal and leaving it open to the appellant to invoke thejurisdiction ofthe Supreme Court under Section 35L ofthe Central Excise Act read with Section 83 ofthe Finance Act, 1994. SANJIVKHANNA,J PRATHIBA M.SINGH,J