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2011 (5) TMI 808 - CESTAT, NEW DELHIDemand of service tax - appellant explained that the study materials sold to students taking coaching were text books and there shall not be any levy of Service tax on such sale value. So also it was his submission that these materials being meant for educational institutions, those are text books only - authority was aware that supply of text books is exempt from levy of Service tax, study materials were not available to public nor student community at large for use by them since those materials were only meant for private use of students enrolled for coaching, interest of Revenue need to be protected at this interim stage directing pre-deposit during pendency of the appeal
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