https://www.taxtmi.com/caselaws?id=364219 Study materials separately priced and separately supplied in connection with commercial coaching services were held excludible from taxable value under Notification No. 12/2003. The Tribunal followed the assessee's earlier case, noting that the materials were also sold to non-enrolled students, the prospectus separately disclosed their price, and no Cenvat credit had been taken on those materials. On those facts, the exemption could not be denied and the exclusion of the value of study materials from tax was sustained; the Revenue's challenge failed. en-us Wed, 30 May 2018 00:00:00 +0530 Tue, 24 Jul 2018 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364219 Study materials separately priced and separately supplied in connection with commercial coaching services were held excludible from taxable value under Notification No. 12/2003. The Tribunal followed the assessee's earlier case, noting that the materials were also sold to non-enrolled students, the prospectus separately disclosed their price, and no Cenvat credit had been taken on those materials. On those facts, the exemption could not be denied and the exclusion of the value of study materials from tax was sustained; the Revenue's challenge failed. Case-Laws Service Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364219