https://www.taxtmi.com/caselaws?id=430174 The Tribunal held that the CBEC circular could not modify the exemption notification issued by the Central Government under the Finance Act, 1994. It was determined that the exemption covered study materials provided by the coaching institute, regardless of printed prices, as long as there was documentary proof of their value. The Tribunal allowed the appeal, overturning the demand for service tax and penalties imposed by the Commissioner (Appeals) and emphasizing that administrative instructions cannot impose conditions beyond statutory provisions. en-us Thu, 10 Nov 2022 00:00:00 +0530 Mon, 14 Nov 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430174 The Tribunal held that the CBEC circular could not modify the exemption notification issued by the Central Government under the Finance Act, 1994. It was determined that the exemption covered study materials provided by the coaching institute, regardless of printed prices, as long as there was documentary proof of their value. The Tribunal allowed the appeal, overturning the demand for service tax and penalties imposed by the Commissioner (Appeals) and emphasizing that administrative instructions cannot impose conditions beyond statutory provisions. Case-Laws Service Tax Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430174