https://www.taxtmi.com/highlights?id=46585 Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification. en-us Fri, 17 May 2019 08:10:10 +0530 Fri, 17 May 2019 08:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46585 Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification. Highlights Service Tax Fri, 17 May 2019 08:10:10 +0530 https://www.taxtmi.com/highlights?id=46585