https://www.taxtmi.com/caselaws?id=784762 The dominant issue was whether the value of study material/books sold by a coaching institute could be included in the taxable value of Commercial Training or Coaching Service. The Tribunal held that where goods are sold under separate invoices, separately accounted for, and not shown to be compulsorily supplied, their value is excludible under Notification No. 12/2003-ST, notwithstanding departmental reliance on Circular No. 12/2003-ST; a circular cannot curtail the scope of a statutory exemption. Applying precedent on identical facts, the Tribunal accepted that a price was attributable once separately billed, even if the material was internally prepared and not standard priced textbooks. Consequently, the impugned orders were set aside and the appeal was allowed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784762 The dominant issue was whether the value of study material/books sold by a coaching institute could be included in the taxable value of Commercial Training or Coaching Service. The Tribunal held that where goods are sold under separate invoices, separately accounted for, and not shown to be compulsorily supplied, their value is excludible under Notification No. 12/2003-ST, notwithstanding departmental reliance on Circular No. 12/2003-ST; a circular cannot curtail the scope of a statutory exemption. Applying precedent on identical facts, the Tribunal accepted that a price was attributable once separately billed, even if the material was internally prepared and not standard priced textbooks. Consequently, the impugned orders were set aside and the appeal was allowed. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784762