https://www.taxtmi.com/caselaws?id=210038 The Tribunal upheld the Order-in-Original confirming the Service Tax demand, penalty, and interest imposed, rejecting the appellants' arguments on exceeding the show-cause notice scope and time-barring the demand. The exemption under Notification No.12/2003-ST was denied due to the study material being integral to coaching services, not for separate sale. Invoices' breakdown didn't separate study material as it was part of a composite service. A 30% pre-deposit of the tax amount was required for a stay on recovery during the appeal. en-us Tue, 26 Jul 2011 00:00:00 +0530 Thu, 04 Jul 2013 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210038 The Tribunal upheld the Order-in-Original confirming the Service Tax demand, penalty, and interest imposed, rejecting the appellants' arguments on exceeding the show-cause notice scope and time-barring the demand. The exemption under Notification No.12/2003-ST was denied due to the study material being integral to coaching services, not for separate sale. Invoices' breakdown didn't separate study material as it was part of a composite service. A 30% pre-deposit of the tax amount was required for a stay on recovery during the appeal. Case-Laws Service Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210038