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2016 (12) TMI 288 - CESTAT NEW DELHILevy of service tax - amounts received by the respondent by sale of study material on the counter or through post - Held that: - In the case of Cerebral Learning Solutions Pvt. Ltd. Vs. CCE, Indore [2013 (4) TMI 527 - CESTAT NEW DELHI], it has been categorically held that the benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - We find that in the impugned order, the demand has been set aside and detailed reasons have been furnished for the same. Appeal dismissed - decided against Revenue.
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