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2009 (3) TMI 21 - AT - Service TaxDemand on amounts collected prior to 1.7.03 for the services rendered on or after 1.7.03 (when service tax was introduced on the commercial training and coaching service) - As the services have been actually rendered prior to 1.7.03, the payment received earlier does not make it as service charges attributable to services rendered prior to 1.7.03 - therefore, service tax is payable - since SCN been issued after the period of one year and therefore appeal is allowed on the issue of limitation
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