Tribunal grants waiver of pre-deposit for service tax on study material package

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, granting waiver of pre-deposit of service tax and penalty for the sale of study material package. The Tribunal found a prima facie case for waiver and allowed the stay petition, overturning the Commissioner's decision to impose tax and penalty.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant for waiver of pre-deposit of service tax and penalty related to the sale of study material package. The issue was whether the study material sold by the applicant would be liable to service tax. The Additional Commissioner dropped the tax demand, but the Commissioner revised the order and imposed tax and penalty. The Tribunal found a prima facie case for waiver and allowed the stay petition.

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