https://www.taxtmi.com/article/detailed?id=10837 CBEC does not have statutory authority to modify an exemption notification issued by the Central Government; the exemption excludes from taxable service value the documented value of goods and materials supplied by the service provider regardless of whether they are priced standard textbooks with printed MRP, and a CBEC circular attempting to limit the exemption to such textbooks cannot lawfully alter the notification's parameters. en-us Mon, 28 Nov 2022 14:59:38 +0530 Mon, 28 Nov 2022 14:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10837 CBEC does not have statutory authority to modify an exemption notification issued by the Central Government; the exemption excludes from taxable service value the documented value of goods and materials supplied by the service provider regardless of whether they are priced standard textbooks with printed MRP, and a CBEC circular attempting to limit the exemption to such textbooks cannot lawfully alter the notification's parameters. Articles Service Tax Mon, 28 Nov 2022 14:59:38 +0530 https://www.taxtmi.com/article/detailed?id=10837