https://www.taxtmi.com/caselaws?id=355420 The Tribunal allowed the appeal of a Public Limited Company engaged in Information Technology Training, holding that their claim for exemption under Notification No.12/2003 for the sale of books and materials to franchisees was valid. The Tribunal emphasized the importance of documentary evidence, acknowledging the sale of study materials based on provided invoices. They directed the authorities to verify the exemption quantification with proper evidence, noting that the contractual arrangement and invoices supported the appellant's claim for exemption. en-us Mon, 12 Feb 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355420 The Tribunal allowed the appeal of a Public Limited Company engaged in Information Technology Training, holding that their claim for exemption under Notification No.12/2003 for the sale of books and materials to franchisees was valid. The Tribunal emphasized the importance of documentary evidence, acknowledging the sale of study materials based on provided invoices. They directed the authorities to verify the exemption quantification with proper evidence, noting that the contractual arrangement and invoices supported the appellant's claim for exemption. Case-Laws Service Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355420