9911796707
TMI Blog2011 (8) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Jaiswal, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Moving the stay application against Service Tax demand of Rs. 42,24,217/- followed by interest and penalty under different provisions of law. Ld. Counsel submits as under : (a) Appellant are entitled for the benefit of exemption under Notification No. 12/2003-S.T., (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication is available hence neither the extended period is invokable nor penalty is imposable. 2. Revenue pleads that they have made out a case against the appellant finding that the appellant had collected certain amount for supply of study material/coaching to provide the commercial coaching meaningful and no Service Tax was paid thereon. Ld. DR further submits that the appellant has issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the appellant is required to make pre-deposit in this case also. 3. Heard both sides and perused the records. 4. The Appellate Authority examined the case before him in various paragraphs of his order beginning from para 4 thereof. He examined the applicability of Notification No. 12/2003-S.T., dated 28th June, 2003 and he was of the view that benefit of the Notification cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the study material are relevant to the coaching to make the later fruitful and meaningful so that the enrolled candidates are benefited out of commercial coaching. There was no evidence brought to our notice that these coaching materials are sold as text books by book sellers and no way useful to the enrolled students. So also there is no evidence to suggest that these coaching materials by any m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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