https://www.taxtmi.com/caselaws?id=300433 For Commercial Training and Coaching Services, separately sold books and study materials are excluded from taxable service value where separate receipts are issued and the sale price is distinctly shown. Notification No. 12/2003-ST applies to the separately sold materials where no Cenvat credit has been taken on them. The sale component cannot be added to the coaching-service value merely because the materials are supplied in connection with the coaching activity, preserving exemption for the separately identified sale value. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 02 Feb 2022 08:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300433 For Commercial Training and Coaching Services, separately sold books and study materials are excluded from taxable service value where separate receipts are issued and the sale price is distinctly shown. Notification No. 12/2003-ST applies to the separately sold materials where no Cenvat credit has been taken on them. The sale component cannot be added to the coaching-service value merely because the materials are supplied in connection with the coaching activity, preserving exemption for the separately identified sale value. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300433