https://www.taxtmi.com/caselaws?id=254031 The Tribunal held that the value of study material/textbooks sold by the appellants is not includible in the value of commercial training/coaching service for service tax purposes. It found that the Board Circular attempting to include such value was unauthorized and of no effect, emphasizing that only the Central Government has the power to grant exemptions. The appellants were deemed entitled to exemption under Notification No. 12/2003-ST, leading to a waiver of pre-deposit and stay of recovery of adjudicated liabilities during the appeal process. en-us Mon, 25 Aug 2014 00:00:00 +0530 Wed, 10 Dec 2014 14:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254031 The Tribunal held that the value of study material/textbooks sold by the appellants is not includible in the value of commercial training/coaching service for service tax purposes. It found that the Board Circular attempting to include such value was unauthorized and of no effect, emphasizing that only the Central Government has the power to grant exemptions. The appellants were deemed entitled to exemption under Notification No. 12/2003-ST, leading to a waiver of pre-deposit and stay of recovery of adjudicated liabilities during the appeal process. Case-Laws Service Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254031