https://www.taxtmi.com/caselaws?id=374860 The Tribunal upheld the decision of the First Appellate Authority, ruling in favor of the appellant in a tax dispute regarding the taxability of amounts collected for textbooks and study materials in commercial training and coaching services. The Tribunal found that the cost of study materials and textbooks should not be included in the value of services provided by commercial coaching and training centers, citing consistency with previous decisions in similar cases. The appeal by the Revenue challenging the inclusion of these amounts in the service tax value was rejected. en-us Fri, 04 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374860 The Tribunal upheld the decision of the First Appellate Authority, ruling in favor of the appellant in a tax dispute regarding the taxability of amounts collected for textbooks and study materials in commercial training and coaching services. The Tribunal found that the cost of study materials and textbooks should not be included in the value of services provided by commercial coaching and training centers, citing consistency with previous decisions in similar cases. The appeal by the Revenue challenging the inclusion of these amounts in the service tax value was rejected. Case-Laws Service Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374860