2008 (3) TMI 84

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....s for some time on the stay petition, we felt that the appeal itself could be disposed of on a short point and accordingly we waive the pre-deposit of the dues as per the impugned order and proceed to decide the appeal itself. 2. The relevant facts in brief are as follows: (a) The appellant is rendering 'Commercial Training or Coaching' services; they claim to have published certain books/st....

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....r invoices, and hence they are eligible for the exemption under Notification No. 12/2003-ST. 4. The learned Jt. CDR submits that, the evidence in the form of bills for sale of books/study materials is being produced for the first time before the Tribunal and the same has not been considered by the authorities below. 5. We find that the evidence produced now has not placed before the original....