https://www.taxtmi.com/caselaws?id=212341 A prima facie case for waiver of pre-deposit was not made out where the study material supplied with commercial coaching had an intimate and inseparable connection with the coaching service. The Tribunal noted that the material made the coaching meaningful and fruitful for enrolled students, and that there was no evidence the books were independently sold as textbooks or otherwise exempt. The notification relied on was therefore not treated, at the stay stage, as excluding the value of study material from tax. Pre-deposit was directed, and recovery of the balance demand was stayed only on compliance. en-us Tue, 02 Aug 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212341 A prima facie case for waiver of pre-deposit was not made out where the study material supplied with commercial coaching had an intimate and inseparable connection with the coaching service. The Tribunal noted that the material made the coaching meaningful and fruitful for enrolled students, and that there was no evidence the books were independently sold as textbooks or otherwise exempt. The notification relied on was therefore not treated, at the stay stage, as excluding the value of study material from tax. Pre-deposit was directed, and recovery of the balance demand was stayed only on compliance. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212341