https://www.taxtmi.com/caselaws?id=271273 The Authority ruled in favor of the applicant, determining that the sale of educational books and printed manuals to Indian entities did not attract service tax liability. The Memorandum of Understanding (MoU) with a foreign firm was interpreted to primarily involve a selling activity, with additional clauses related to payment for workbooks and quality control seen as incidental transactions rather than separate services. Consequently, the application was disposed of with a finding of no service tax liability for the described activity. en-us Fri, 08 Jan 2016 00:00:00 +0530 Thu, 12 Jan 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271273 The Authority ruled in favor of the applicant, determining that the sale of educational books and printed manuals to Indian entities did not attract service tax liability. The Memorandum of Understanding (MoU) with a foreign firm was interpreted to primarily involve a selling activity, with additional clauses related to payment for workbooks and quality control seen as incidental transactions rather than separate services. Consequently, the application was disposed of with a finding of no service tax liability for the described activity. Case-Laws Service Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271273