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2007 (8) TMI 298 - AT - Service TaxServices of commercial coaching training - advance fees were collected prior to 1.7.03, when the services were made levy of tax but services provided after 1.7.03 – above receipts by appellant was in the knowledge of the Revenue – moreover, Superintendent had also calculated the tax - As such, the findings that the appellant had not disclosed the above factual position to the Revenue are contrary to the above evidence on record – larger period is not invocable to raise demand
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