2008 (3) TMI 84

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..... if the books are sold to any non-recipient of services of commercial training & coaching services, then it will be only a case of sale of books & question of Service Tax does not arise – exemption u/snot. 12/03 is available subjected to evidence of sale is produced – evidence produced only before tribunal – matter remanded
Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) [Order .....

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..... o the recipients of services. The Commissioner (Appeals) upheld the order of the Original Authority. 3. The learned advocate for the appellant submits that, if the books are sold to any non-recipient of services of commercial training and coaching services, then it will be only a case of sale of books and the question of Service Tax does not arise. In respect of supplies of the study materials ma .....

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