https://www.taxtmi.com/caselaws?id=128600 Waiver of pre-deposit in a service tax dispute on commercial coaching service was refused in part because the assessee failed to produce specific evidence that the study material was not sold only to coaching students. On the material before it, the Tribunal held that the value of such material could not be excluded from the consideration for coaching service, and full waiver was therefore not justified. It directed a partial pre-deposit of Rs. 3 lakhs and granted stay of recovery of the balance during pendency of the appeal, subject to compliance. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128600 Waiver of pre-deposit in a service tax dispute on commercial coaching service was refused in part because the assessee failed to produce specific evidence that the study material was not sold only to coaching students. On the material before it, the Tribunal held that the value of such material could not be excluded from the consideration for coaching service, and full waiver was therefore not justified. It directed a partial pre-deposit of Rs. 3 lakhs and granted stay of recovery of the balance during pendency of the appeal, subject to compliance. Case-Laws Service Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128600