2014 (4) TMI 250

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..... mission forms cannot be considered as commercial training and coaching services. Prospectus are sold for consideration to many students who desire to take admission. Some of the students may not apply for admission though they have purchased the prospectus and those who applied for admission may not get admission due to limited number of seats. Therefore, consideration amount received by sale of p .....

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..... had sold prospectus and admission forms for consideration and had not paid service tax on such consideration. 3. The appellant filed appeal before the Commissioner (Appeals) against the adjudication order whereby the demand was confirmed. The Commissioner (Appeals) directed the appellant to deposit service tax along with interest. The appellant failed to comply with the condition of the stay o .....

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..... n the contention of the appellant that the same cannot be considered as part of service provided. In these circumstances, pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal. 6. As noted above, the Commissioner (Appeals) has not considered the matter on merits, therefore, the impugned order is set aside and the matter is remanded to the Commissioner (A .....

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