https://www.taxtmi.com/caselaws?id=214422 The Tribunal allowed the appeal, setting aside the order confirming a demand of service tax against the appellant. The dispute centered on whether study material provided by the appellant should be included in the assessable value of taxable services. The Tribunal found that the appellant fulfilled the conditions of Notification No.12/2003 by separately indicating the value of the material supplied, thus qualifying for the exemption from service tax. Citing a previous Tribunal decision, the Tribunal concluded that the appellant was entitled to the benefit of the notification, leading to the appeal's success and disposal of cross objections. en-us Mon, 02 Apr 2012 00:00:00 +0530 Wed, 30 Jul 2014 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214422 The Tribunal allowed the appeal, setting aside the order confirming a demand of service tax against the appellant. The dispute centered on whether study material provided by the appellant should be included in the assessable value of taxable services. The Tribunal found that the appellant fulfilled the conditions of Notification No.12/2003 by separately indicating the value of the material supplied, thus qualifying for the exemption from service tax. Citing a previous Tribunal decision, the Tribunal concluded that the appellant was entitled to the benefit of the notification, leading to the appeal's success and disposal of cross objections. Case-Laws Service Tax Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214422