Is Service tax can levied on training materials issued in the time of training to professionals?
I think training to professionals is taxable for service tax under category “Commercial Training & Coaching Services” If you are a service provider to this service and conducting training program and distributing training material at the the time of training, there is no effect on taxabilty as tax is payable on total fee amount received against training as you probably receive your fee consolidated. But in one way you can reduce the tax liability by selling the training material seperatly and charging the training fee seperatly. In that case you are not required to charge service tax on training material.
