2011 (5) TMI 808

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....nt. Shri R.K. Verma, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  In all the three cases, there is an approximate tax demand of Rs. 27.39 lakhs. Shri Sunil Khandelwal, Advocate appearing on behalf of appellant explained that the study materials sold to students taking coaching were text books and there shall not be any levy of Service tax on such sale value. So al....

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....text books is exempt from levy of Service tax. Therefore, he has thoroughly examined to ascertain whether the study material sold by the appellant were text books. He was of the clear view that those were not the text books either recognized by the law or as is commonly understood in education system. He was of the view that those study materials were not available to public nor student community ....

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....such installments shall be payable by 25th of the respective month. 7. We make it clear that failure to make deposit of any of the aforesaid installments shall render this order vacated and Department shall be at liberty to realize its entire dues in accordance with law. If the appellant complies to this order in toto, it shall report compliance by 25-11-11. 8. In order to ensure t....