https://www.taxtmi.com/caselaws?id=335643 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand for service tax on the sale of study material by a coaching institute. Relying on legal principles and case laws, the Tribunal emphasized that service tax cannot be levied on the mere sale of goods, citing relevant provisions of the Finance Act and Notification No. 12/2003. The Tribunal dismissed the Revenue's appeal, affirming that the exemption under the notification applied to the cost of study materials, ultimately concluding that service tax should only be imposed on the value of services, not goods and materials. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335643 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand for service tax on the sale of study material by a coaching institute. Relying on legal principles and case laws, the Tribunal emphasized that service tax cannot be levied on the mere sale of goods, citing relevant provisions of the Finance Act and Notification No. 12/2003. The Tribunal dismissed the Revenue's appeal, affirming that the exemption under the notification applied to the cost of study materials, ultimately concluding that service tax should only be imposed on the value of services, not goods and materials. Case-Laws Service Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335643