Separate invoicing for study material kept its value out of the taxable base for coaching services.

Study material sold under separate invoices was held not to form part of the taxable value of Commercial Training and Coaching Centre service. The Tribunal followed its earlier decision in the same assessee's case for a prior period, where material collected separately was found not liable to be added to service value. On that basis, the impugned order was set aside and the value of the separately sold study material was excluded from the service tax base.

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Issues: Whether the value of study material sold under separate invoices was required to be included in the taxable value of Commercial Training and Coaching Centre service.

Analysis: The dispute was covered by the Tribunal's earlier decision in the same assessee's case for a prior period, where it was held that the value of material collected by the assessee was not liable to be added to the value of services. Following that precedent, the impugned order was set aside.

Conclusion: The value of the study material sold separately was not includible in the value of the services, and the issue was decided in favour of the assessee.

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