2011 (6) TMI 378

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....: These stay petitions are filed for the waiver of pre-deposit of the following amounts:-     (i) Service Tax: Rs.95,37,062/- a/w Education Cess: Rs.1,58,280/- for the period April, 2003 to March, 2007.     (ii) Service Tax: Rs.38,22,680/- a/w Education Cess: Rs.75,551/- and SHE Cess: Rs.39,129/- for the period April 2007 to March, 2008.     (iii) S....

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.... also have their own publications and they sell books independently. It is his submission that the demand of the Service Tax has arisen on the value which has been considered by the authorities to be included in the services rendered by them forgetting the fact that the said value is for the sale of products like books, notes, etc. to students other then the ones who have enrolled in their classes....

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....e adjudicating authority wants to include the value of the books and notes and subscription to journals etc. to the aggregate value of taxable service. It is the appellant's claim before the adjudicating authority that this business of the appellant is an independent business and is not a part of the commercial coaching class and, that the publishers were selling these books all over the State of ....