https://www.taxtmi.com/caselaws?id=794637 Separately billed and independently sold course material, books and study kits were treated as outside the taxable value of Commercial Training or Coaching Service because documentary evidence showed distinct sale transactions, including sales to non-enrolled persons. Fee waivers, concessional fees and scholarships were treated as discounts or rebates rather than additional consideration, so service tax could be levied only on amounts actually charged and received. On both valuation issues, the demand was held unsustainable and the assessee succeeded. en-us Mon, 06 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794637 Separately billed and independently sold course material, books and study kits were treated as outside the taxable value of Commercial Training or Coaching Service because documentary evidence showed distinct sale transactions, including sales to non-enrolled persons. Fee waivers, concessional fees and scholarships were treated as discounts or rebates rather than additional consideration, so service tax could be levied only on amounts actually charged and received. On both valuation issues, the demand was held unsustainable and the assessee succeeded. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794637