2009 (2) TMI 702

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..... nt. ORDER The Authorized Representative Shri A.K. Batra submits that the study material that were sold by it has been brought to the ambit of tax adding to value of coaching service provided by Appellant. He further submits that following the Notification No. 12/2003-S.T., dated 20-6-2003, price of study material should be excluded from the value of service in relation to coaching. He, according .....

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..... Following the decision in the case of Benara Valves reported in 2008 (12) S.T.R. 104 (S.C.) = 2006 (204) E.L.T. 513 (S.C.), we direct the appellant to make pre-deposit of Rs. 3 lakhs during pendency of the appeal. This deposit is to be made within six weeks from today and report compliance on 2nd April, 2009. We also make it clear to the appellant that upon deposit of the above amount, realizatio .....

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