https://www.taxtmi.com/caselaws?id=274063 Separate billing and identifiable pricing for study material, books and kits supplied with coaching services supported exemption under Notification No. 12/03-ST dated 20.06.2003, because the materials were not shown to be inseparable from the coaching service. The record also indicated sales to non-registered students and prospectus entries showing the price of the materials, and no Cenvat credit had been availed on them. On these facts, the denial of exemption was unsustainable, and the benefit of the notification was available to the appellant. en-us Mon, 23 Jan 2017 00:00:00 +0530 Thu, 26 Jul 2018 16:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274063 Separate billing and identifiable pricing for study material, books and kits supplied with coaching services supported exemption under Notification No. 12/03-ST dated 20.06.2003, because the materials were not shown to be inseparable from the coaching service. The record also indicated sales to non-registered students and prospectus entries showing the price of the materials, and no Cenvat credit had been availed on them. On these facts, the denial of exemption was unsustainable, and the benefit of the notification was available to the appellant. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274063