Service tax Payable on Value of study materials supplied free & mock tests conducted?

CESTAT, NEW DELHI BENCH Aditya Kumar v/s. 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 ORDER Ms. Archana Wadhwa, Judicial Member – The delay in filing the present appeal is of 16 days, the condonation of which is sought on the ground that main appeal was filed within time and present appeal is only of Managing Director. Keeping in view the above fact, we condone the delay...