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2008 (4) TMI 88 - CESTAT, NEW DELHICoaching services became taxable w.e.f. 1.7.2003 – collection of fees from students in advance prior to 1.7.03 for the services to be rendered subsequently – assessee can’t be expected to anticipate imposition of tax & collect the service tax in anticipation; thus when they collected their service charges in advance i.e. even before introduction of ST they were not to think of a cum-tax amount or ex-tax amount - treat the amount collected prior to 1.7.2003 will be treated as cum tax amount
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