https://www.taxtmi.com/caselaws?id=768533 CESTAT Chennai held that amounts received by independent entities CSC Publications and Ramiah Publications for course material kits, with payments routed through appellant, should not be included in taxable service value. Following Punjab & Haryana HC precedent in CCE Chandigarh-I v. Pinnacle and SC decision in UOI v. Intercontinental Consultants, the tribunal ruled that separately quantifiable goods supplied by third parties are excluded from service tax valuation under Notification 12/2003-ST. The demand for service tax on course material value was deemed unsustainable and extended period invocation unjustified. Appeal allowed. en-us Tue, 08 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 15:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768533 CESTAT Chennai held that amounts received by independent entities CSC Publications and Ramiah Publications for course material kits, with payments routed through appellant, should not be included in taxable service value. Following Punjab & Haryana HC precedent in CCE Chandigarh-I v. Pinnacle and SC decision in UOI v. Intercontinental Consultants, the tribunal ruled that separately quantifiable goods supplied by third parties are excluded from service tax valuation under Notification 12/2003-ST. The demand for service tax on course material value was deemed unsustainable and extended period invocation unjustified. Appeal allowed. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768533