2014 (8) TMI 149

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..... ation of the service tax provided by the assessee have been rightly allowed. The study material supplied by Bulls Eye is quanti fiable separately. The condition in the circular relates to the services of reading material and textbooks provided by the assessee-institute and not books purchased from another supplier. Such goods can be quantified by the price paid. Therefore, the amount of such goods .....

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..... old at the prices decided by the publisher and printed by M/s. Bull Eye, Pune, from the quantification of the services provided by the assessee. The claim of the Revenue is based on Notification No. 12/2003-ST, dated June 20, 2003, which reads as under: Notification No. 12/2003-ST, dated June 20, 2003 In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), t .....

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..... to the sale value of standard textbooks, which are priced. Any study material or written text provided by the assessee is part of service, and will be subject to service tax. The relevant extract from the circular reads as under: . . .This exemption would be available only in cases where the sale of such goods is evidenced and the sale value is quantified and shows separately in the invoic .....

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