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2013 (12) TMI 215 - AT - Service TaxStay application - Demand of service tax - Commercial Training and coaching service - Held that:- The applicant has not been able to demonstrate that 50% of the course fees collected is actually cost of course of the material sold. Further, the material appears to be a type which has no separate value when dissociated with the service provided which matter can be examined during the hearing of the appeal. At this stage, we do not consider this a fit case for full waiver of pre-deposit for admission of appeal - Prima facie case not in favour of assessee - Stay granted partly.
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