https://www.taxtmi.com/caselaws?id=364450 The Tribunal ruled in favor of the appellant, holding that the appellant's sale of study material to coaching centers was not subject to service tax as the coaching centers were separate entities providing coaching services independently. The Tribunal found no nexus between the appellant and the coaching institutes, concluding that the amount collected from selling study material was not taxable under the Finance Act, 1944. The demand for service tax was dismissed, and the appeal was allowed, granting any necessary relief to the appellant. en-us Thu, 26 Jul 2018 00:00:00 +0530 Mon, 30 Jul 2018 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364450 The Tribunal ruled in favor of the appellant, holding that the appellant's sale of study material to coaching centers was not subject to service tax as the coaching centers were separate entities providing coaching services independently. The Tribunal found no nexus between the appellant and the coaching institutes, concluding that the amount collected from selling study material was not taxable under the Finance Act, 1944. The demand for service tax was dismissed, and the appeal was allowed, granting any necessary relief to the appellant. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364450