https://www.taxtmi.com/caselaws?id=365706 The tribunal upheld the demand for service tax on caution deposits but remanded the issue of differences in ST-3 returns and P&L accounts for fresh consideration. Demands set aside included those related to administrative materials, course materials by independent entities, sale of course materials to students, and sale of TNOU forms. Penalties under Sections 77 and 78 of the Finance Act, 1994, were set aside. The tribunal allowed the Department's Miscellaneous Application for a change in the cause title due to the introduction of GST. en-us Fri, 17 Aug 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365706 The tribunal upheld the demand for service tax on caution deposits but remanded the issue of differences in ST-3 returns and P&L accounts for fresh consideration. Demands set aside included those related to administrative materials, course materials by independent entities, sale of course materials to students, and sale of TNOU forms. Penalties under Sections 77 and 78 of the Finance Act, 1994, were set aside. The tribunal allowed the Department's Miscellaneous Application for a change in the cause title due to the introduction of GST. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365706