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Documents citing Commissioner Of Central Excise And ... vs M/S Cerebral Learning Solutions Pvt. ... on 30 January, 2018

Rajasthan Financial Corporation vs Commissioner, Central Excise -Jaipur I on 13 March, 2023

10.1 We also note that the Tribunal held the same view in its decision in the case of Cerebral Learning Solutions Pvt Ltd vs. Commissioner of Central Excise & Service Tax, Indore5 which was upheld by the Supreme Court in the appeal filed by the Department viz., Commissioner of Central Excise & Service Tax, Indore vs. Cerebral Learning Solutions Pvt Ltd.6 Accordingly, we hold that the sale of loan application forms is not a taxable service and therefore, no demand is leviable on such sale of loan forms.
Custom, Excise & Service Tax Tribunal Cites 16 - Cited by 0 - D Gupta - Full Document

Commissioner, Service Tax-Delhi I vs Bsl Training Co. Pvt. Ltd on 3 April, 2023

4. As regards the issue being agitated by the Department in the appeal No. ST/51704/2015 wherein value of study material is not includible in the taxable value of coaching service, the learned Counsel submitted that the aforesaid decision in Cerebral Learnings (supra) has been subsequently relied upon in the case of same assessee reported as Cerebral Learning Solutions Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, Indore4, , which has been affirmed by Supreme Court in the case of Commissioner of Central Excise & Service Tax, Indore v. Cerebral Learning Solutions Pvt. Ltd.5.
Custom, Excise & Service Tax Tribunal Cites 23 - Cited by 0 - D Gupta - Full Document
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