9911796707
TMI Blog2011 (5) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... ducational 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority below. 3. Heard both sides and perused the records. 4. We took a sample order in ST-1488/2010 under appeal for testing out of the three appeals before us since all the appeals arise out of the common course in dispute. Assessable value of commercial coaching service provided by the appellant whether shall include cost of coaching study materials is in issue. 5. It appears that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be protected at this interim stage directing pre-deposit during pendency of the appeal. Prima facie we are unable to appreciate the study materials sold by the appellant to be text books in the eyes of law. We, therefore, direct the appellant to make pre-deposit of Rs. 27 lakhs (Twenty seven lakhs) in 5 (five) monthly installments. First installment of Rs. 7.00 lakhs shall be payable by 25th June ..... X X X X Extracts X X X X X X X X Extracts X X X X
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