https://www.taxtmi.com/caselaws?id=274065 Exemption under Notification No. 12/03-ST was held available for the separately valued supply of study material and kits provided alongside coaching services, because the material formed a separately identifiable transaction and was not inseparable from the coaching supply. The Tribunal relied on separate receipts, distinct pricing in the prospectus, sale of material to non-registered students, and the fact that no Cenvat credit had been taken on the material. On that basis, denial of exemption merely because the material was supplied in connection with coaching was unsustainable, and the assessee's claim succeeded with consequential relief. en-us Tue, 07 Feb 2017 00:00:00 +0530 Thu, 26 Jul 2018 18:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274065 Exemption under Notification No. 12/03-ST was held available for the separately valued supply of study material and kits provided alongside coaching services, because the material formed a separately identifiable transaction and was not inseparable from the coaching supply. The Tribunal relied on separate receipts, distinct pricing in the prospectus, sale of material to non-registered students, and the fact that no Cenvat credit had been taken on the material. On that basis, denial of exemption merely because the material was supplied in connection with coaching was unsustainable, and the assessee's claim succeeded with consequential relief. Case-Laws Service Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274065