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2011 (1) TMI 79 - AT - Service TaxDemand and penalty - Services of commercial training and coaching and collected fees from the students during the period from May 2003 and June 2003 towards the coaching - Such services were to be under the Service Tax net with effect from 1.7.2003 - Revenue entertained a view that though the fee was collected prior to 1.7.2003, the coaching service was actually provided after the said period and as such the respondent is to pay Service Tax on pro-rata basis – Revenue contended that the Commissioner (Appeals) should have followed the earlier order in the case of M/s SachdevaNewP.T.College - Tribunal having decided the issue in respect of same parties, Commissioner (Appeals) was bound to follow the said order in stead of his own earlier order in some other case - no merit in the appeal of the Revenue, rejected
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