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2011 (8) TMI 401 - AT - Service TaxRate of Service Tax applicable at the time of advance payment received or at the time of providing services- commercial coaching services - Circular 65/2003-ST was issued on 05-11-2003 - Held that: during the relevant time the rate that was applicable at the time of receipt of value of service will apply in a case where the assessee chose to pay tax on the advance amount received.
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