https://www.taxtmi.com/forum/issue?id=106790 Exclusion from service tax for goods sold during provision of services requires that the sale be real, VAT paid on actual basis, and the sale value be evidenced and shown separately in the invoice. The dominant intention test treats materials incidental to imparting education as part of the taxable service, while the statutory exclusion has been applied narrowly for coaching institutes to priced standard textbooks; other study material supplied as part of the service remains liable unless separately invoiced and quantified. en-us Fri, 09 May 2014 16:34:27 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106790 Exclusion from service tax for goods sold during provision of services requires that the sale be real, VAT paid on actual basis, and the sale value be evidenced and shown separately in the invoice. The dominant intention test treats materials incidental to imparting education as part of the taxable service, while the statutory exclusion has been applied narrowly for coaching institutes to priced standard textbooks; other study material supplied as part of the service remains liable unless separately invoiced and quantified. Discussion-Forum Service Tax Fri, 09 May 2014 16:34:27 +0530 https://www.taxtmi.com/forum/issue?id=106790