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2015 (10) TMI 855 - AT - Service TaxDemand of service tax on amount received in advance prior to introduction of levy - commercial training and coaching service - Remission of service tax - tax on admission fee - Held that:- The principle is well established and is constitutionally enshrined, that levy and collection of tax requires legislative authority (Article 265). The legislation should clearly express and identify the taxable event, the rate of tax and the person on whom the liability falls. Admittedly, Commercial Coaching or Training was enacted to be a taxable service with effect from 1.7.2003. Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial Coaching or Training. - Decided in favour of assessee.
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