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2008 (12) TMI 82 - AT - Service TaxLeviability of tax on the amount received prior to 1.7.2003, (the date when tax levied on Commercial training or Coaching Centre), when the service was actually rendered after 1.7.03 - Held that the person, who has received value of taxable service in advance would be treated, a person, who collects value of taxable service later - appellants are liable to pay the tax on the value collected prior to 1.7.2003 – it is case of interpretation of law, extended period not applicable, penalties waived
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