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    <description>The High Court dismissed the appeal, upholding the exclusion of the cost of study material from the taxable quantum of services in accordance with Notification No. 12/2003-ST and a circular issued by the Central Board of Excise and Customs. The court affirmed the Tribunal&#039;s decision to exclude the cost of specific study material supplied by Bulls Eye, as it could be quantified separately, aligning with the interpretation of the relevant notification and circular.</description>
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