https://www.taxtmi.com/caselaws?id=273967 Study material sold under separate invoices was held not to form part of the taxable value of Commercial Training and Coaching Centre service. The Tribunal followed its earlier decision in the same assessee's case for a prior period, where material collected separately was found not liable to be added to service value. On that basis, the impugned order was set aside and the value of the separately sold study material was excluded from the service tax base. en-us Wed, 09 Nov 2016 00:00:00 +0530 Sun, 22 Jul 2018 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273967 Study material sold under separate invoices was held not to form part of the taxable value of Commercial Training and Coaching Centre service. The Tribunal followed its earlier decision in the same assessee's case for a prior period, where material collected separately was found not liable to be added to service value. On that basis, the impugned order was set aside and the value of the separately sold study material was excluded from the service tax base. Case-Laws Service Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273967