https://www.taxtmi.com/caselaws?id=797929 Service-tax valuation of Commercial Training and Coaching Service requires proof that each receipt has a nexus with taxable coaching. Separately invoiced books and study materials treated as sales of goods, and independent hostel, mess and non-coaching collections, are excluded from taxable value; only any residual "other fee" linked to coaching requires re-quantification. Tuition receivable entries, voluntary income-tax disclosures and rental income did not establish taxable coaching consideration, while actual tuition fees remained taxable. Notification No. 12/2003-ST benefit applies where no inadmissible input credit was taken. Extended limitation and penalties do not apply without deliberate suppression or intent to evade, and cum-tax benefit is available where not previously granted. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797929 Service-tax valuation of Commercial Training and Coaching Service requires proof that each receipt has a nexus with taxable coaching. Separately invoiced books and study materials treated as sales of goods, and independent hostel, mess and non-coaching collections, are excluded from taxable value; only any residual "other fee" linked to coaching requires re-quantification. Tuition receivable entries, voluntary income-tax disclosures and rental income did not establish taxable coaching consideration, while actual tuition fees remained taxable. Notification No. 12/2003-ST benefit applies where no inadmissible input credit was taken. Extended limitation and penalties do not apply without deliberate suppression or intent to evade, and cum-tax benefit is available where not previously granted. Case-Laws Service Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797929