2009 (1) TMI 40

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....ar, SDR, for the Respondent. [Order per: P. K. Das, Member (Judicial)] - The applicant filed this application for waiver of pre-deposit of service tax and penalty. 2. After hearing both sides and on perusal of the records we find that the issue involved is, as to whether "study material package" sold by the applicant to their students and also sold in the market would be liable to service ta....