https://www.taxtmi.com/caselaws?id=300433 Where commercial training and coaching services are supplied with books and study materials sold under separate receipts at separately stated prices, the value of those materials is not includible in the taxable value of the service. The note further states that the benefit of Notification No. 12/2003-ST remains available for the sale component when the materials are separately sold and no Cenvat credit is taken on them. The effect is that the service tax base is confined to the coaching service element, while the distinct sale of study material is excluded. 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 Where commercial training and coaching services are supplied with books and study materials sold under separate receipts at separately stated prices, the value of those materials is not includible in the taxable value of the service. The note further states that the benefit of Notification No. 12/2003-ST remains available for the sale component when the materials are separately sold and no Cenvat credit is taken on them. The effect is that the service tax base is confined to the coaching service element, while the distinct sale of study material is excluded. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300433