2009 (1) TMI 40 - AT - Service Tax

Issue involved is, as to whether study material package sold by the applicant to their students and also sold in the market would be liable to service tax - study material was sold in the market under the cover of Bill. The learned Advocate drew our attention to the Sales Tax assessment order in respect of sale of study material. In view of that we find that the applicant has made out prima facie case for waiver of pre-deposit of tax and penalty - Stay petition is allowed

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant for waiver of pre-deposit of service tax and penalty related to the sale of study material package. The issue was whether the study material sold by the applicant would be liable to service tax. The Additional Commissioner dropped the tax demand, but the Commissioner revised the order and imposed tax and penalty. The Tribunal found a prima facie case for waiver and allowed the stay petition.