https://www.taxtmi.com/caselaws?id=199660 The Tribunal allowed the appeal filed by a coaching institute against the imposition of service tax on printed material supplied to students. The Tribunal concluded that the transaction of selling study material was distinct and separate, setting aside the order confirming the service tax. Additionally, the Tribunal held that the restrictive interpretation of the exemption Notification was unlawful and allowed the appeal based on the distinct nature of the transaction and compliance with the conditions of the exemption Notification. en-us Fri, 25 Nov 2016 00:00:00 +0530 Mon, 12 Dec 2022 05:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199660 The Tribunal allowed the appeal filed by a coaching institute against the imposition of service tax on printed material supplied to students. The Tribunal concluded that the transaction of selling study material was distinct and separate, setting aside the order confirming the service tax. Additionally, the Tribunal held that the restrictive interpretation of the exemption Notification was unlawful and allowed the appeal based on the distinct nature of the transaction and compliance with the conditions of the exemption Notification. Case-Laws Service Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199660