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2013 (12) TMI 153 - AT - Service TaxWaiver of pre deposit - Computer Coaching and Training Services - Benefit of Notification No.10/2003-ST - Held that:- exemption under Notification No.12/03-ST cannot be restricted to sale of standard textbooks while determining value of Commercial Coaching Services. We find that Revenue has not made out any case that the value of materials sold is far in excess of the cost of the materials and the appellant has shifted the value of services to the value of materials. Therefore, at this stage, we are of the view that the amount already deposited is sufficient for admission of appeal and there shall be stay on collection of balance dues arising from the impugned order during the pendency of the appeal - Stay granted.
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