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2008 (12) TMI 153 - AT - Service TaxCommercial Coaching or Training Service - whether the advance amount collected by the assessee from the students before 1-7-2003 for the services rendered thereafter would be leviable service tax. The Adjudicating Authority confirmed the demand of tax of Rs. 8,80,053 and imposed penalty along with interest. The Commissioner (Appeals) modified the Adjudication Order insofar as the amount collected and course commenced prior to 1-7-2003 and services partly rendered after 1-7-2003 tax was set aside and the amount collected prior to 1-7-2003 and course commenced after 1-7-2003 involving tax of Rs. 71,297 was upheld. Revenue filed this appeal against the order of the Commissioner (Appeals) to the extent of setting aside of demand of tax. The assessee filed appeal against the impugned order insofar as the demand of tax of Rs. 71,297 and penalty – Demand of Service Tax on amount collected in advance upheld whereas demand of penalty set-aside.
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