https://www.taxtmi.com/caselaws?id=274075 Separate receipts for books and study materials supplied to participants in Commercial Training and Coaching services were held excludible from the taxable value under Notification No. 12/2003-ST where the materials were sold separately and the prospectus reflected a distinct price. The Tribunal followed its earlier decision in the assessee's own case and accepted that the notification benefit could not be denied in the absence of any cenvat credit issue on those goods. On that reasoning, the denial of exemption was found unsustainable, and the exclusion claim was allowed. en-us Wed, 03 Jan 2018 00:00:00 +0530 Fri, 27 Jul 2018 10:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274075 Separate receipts for books and study materials supplied to participants in Commercial Training and Coaching services were held excludible from the taxable value under Notification No. 12/2003-ST where the materials were sold separately and the prospectus reflected a distinct price. The Tribunal followed its earlier decision in the assessee's own case and accepted that the notification benefit could not be denied in the absence of any cenvat credit issue on those goods. On that reasoning, the denial of exemption was found unsustainable, and the exclusion claim was allowed. Case-Laws Service Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274075