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of The appellant renders commercial training and coaching services, selling books/study materials to enrolled students at concessional rates and to non-enrolled students. The books' prices are printed, and VAT is payable but exempt in West Bengal. As per Notification No. 12/2003-S.T., the value of materials on which VAT is payable is excluded from the assessable value for service tax computation. The Tribunal has previously ruled in FIITJEE Ltd.'s case that the sale value of books/study materials is not liable for service tax under the 'commercial training and coaching service' category. Consequently, the appellant is not liable to pay service tax on the sale value of books/study materials.
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