https://www.taxtmi.com/caselaws?id=271224 Separately invoiced study material sold by a coaching centre was held to fall within the statutory exemption under Notification No. 12/2003 because the material was charged and sold as goods in its own right. The Tribunal held that a Board circular could not narrow the scope of the notification by restricting exemption only to standard textbooks. On that basis, service tax on the study material was not sustainable and exemption remained available. en-us Thu, 19 Nov 2015 00:00:00 +0530 Sat, 30 Jan 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271224 Separately invoiced study material sold by a coaching centre was held to fall within the statutory exemption under Notification No. 12/2003 because the material was charged and sold as goods in its own right. The Tribunal held that a Board circular could not narrow the scope of the notification by restricting exemption only to standard textbooks. On that basis, service tax on the study material was not sustainable and exemption remained available. Case-Laws Service Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271224