9911796707
TMI Blog2013 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... materials. Therefore, at this stage, we are of the view that the amount already deposited is sufficient for admission of appeal and there shall be stay on collection of balance dues arising from the impugned order during the pendency of the appeal - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Value of computer training provided in schools on which service tax has not been paid. The service tax involved in this dispute is Rs.35,40,913/-. 3. The learned counsel for the applicant submits that the main demand is in respect of Administrative Materials, Promotion Materials or Publications. In respect of the value of materials sold to the franchisees, the appellant is claiming exemption under Notification 12/2003-ST. The Counsel relies on various decisions of the Tribunal to argue that this exemption is available to such materials sold. In the case of Training material sold to franchisees, he submits that the adjudicating authority has held that the training materials provided were not standard textbooks and, therefore, the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of the curriculum for the students in school and therefore, they are eligible for exemption Notification No.10/03-ST. 6. Therefore, he submits that there is no merit in the major items of demand and he can demonstrate in the case of other items as well involving smaller amounts of tax also, which are also not sustainable. Therefore, he prayed for admission of the appeal without any pre-deposit. 7. Opposing the prayer, the learned Authorized Representative for the Revenue submits that these materials are specially prepared by the applicant or by his family members and sold by the appellant or by firms owned by the family members as per the agreement between the applicant and the franchisees. In some case, the applicant has sold the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents submitted by the appellant that the training is part of the Government's initiative to give computer training to all school children. Against such facts, it is only proper that pre-deposit is not insisted upon the issue either. 9. We have considered the submissions of both sides. Already the Tribunal has taken a decision that the exemption under Notification No.12/03-ST cannot be restricted to sale of standard textbooks while determining value of Commercial Coaching Services. We find that Revenue has not made out any case that the value of materials sold is far in excess of the cost of the materials and the appellant has shifted the value of services to the value of materials. Therefore, at this stage, we are of the view that the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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