Service Tax is payable on value of study material and mock tests

CESTAT, NEW DELHI BENCH

Aditya Kumar

v.

Commissioner of Central Excise, Lucknow

MISC. ORDER NO. ST/M/190 of 2012-CUS.

STAY ORDER NOS. ST/S/543-544 of 2012-cus.

APPLICATION NOS. ST/STAY/3227 & 3363 OF 2011 & ST/COD/409 OF 2011

APPEAL NOS. ST/1527 & 1607 OF 2011

APRIL 30, 2012