https://www.taxtmi.com/caselaws?id=239536 Sale of training or study materials by coaching classes was treated as a debatable issue under Notification No. 12/2003-ST, with some decisions recognising possible exemption where the sale is bona fide. The Tribunal noted that one cited case turned on adverse facts and another was only a stay order, but found that the appellant had shown a prima facie case by relying on the decision supporting exemption for such materials. On that basis, pre-deposit was waived and recovery of the disputed dues was stayed during the pendency of the appeal. en-us Wed, 19 Jun 2013 00:00:00 +0530 Fri, 28 Nov 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239536 Sale of training or study materials by coaching classes was treated as a debatable issue under Notification No. 12/2003-ST, with some decisions recognising possible exemption where the sale is bona fide. The Tribunal noted that one cited case turned on adverse facts and another was only a stay order, but found that the appellant had shown a prima facie case by relying on the decision supporting exemption for such materials. On that basis, pre-deposit was waived and recovery of the disputed dues was stayed during the pendency of the appeal. Case-Laws Service Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239536