https://www.taxtmi.com/caselaws?id=362662 Service tax was considered only on the value of study material sold separately to persons who did not attend coaching classes. The text states that, where no coaching service was rendered in relation to such sales, the value attributable to the study material fell within the applicable exemption notification and could not be subjected to service tax. It further notes that this position had already been accepted in earlier cases, and the demand on that component was therefore not sustainable. en-us Fri, 08 Jun 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362662 Service tax was considered only on the value of study material sold separately to persons who did not attend coaching classes. The text states that, where no coaching service was rendered in relation to such sales, the value attributable to the study material fell within the applicable exemption notification and could not be subjected to service tax. It further notes that this position had already been accepted in earlier cases, and the demand on that component was therefore not sustainable. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362662