https://www.taxtmi.com/caselaws?id=240550 Full waiver of pre-deposit was declined in the service tax appeal concerning the alleged value of study materials sold with coaching services. At the stay stage, the applicant failed to show that half the course fee represented the actual cost of materials sold, and the materials appeared to have no separate value independent of the training service. The possible artificial splitting of receipts was left open for final hearing. Conditional protection was granted instead: a deposit of Rs. 40,00,000 was directed within six weeks, after which the balance dues were waived and recovery stayed pending appeal. en-us Mon, 27 May 2013 00:00:00 +0530 Fri, 06 Dec 2013 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240550 Full waiver of pre-deposit was declined in the service tax appeal concerning the alleged value of study materials sold with coaching services. At the stay stage, the applicant failed to show that half the course fee represented the actual cost of materials sold, and the materials appeared to have no separate value independent of the training service. The possible artificial splitting of receipts was left open for final hearing. Conditional protection was granted instead: a deposit of Rs. 40,00,000 was directed within six weeks, after which the balance dues were waived and recovery stayed pending appeal. Case-Laws Service Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240550