2009 (4) TMI 134 - AT - Service Tax

Commercial Training and Coaching - are imparting training to students for appearing in various competitive examinations - rendered training course to Group-I candidates sponsored by Social Welfare Department of Andhra Pradesh – Held that – Service Tax is applicable from 1.7.2003 – Amount collected during May and June 2003 – Amendment to Section 67 regarding valuation in 2005 – therefore amount collected prior to date of levy of service tax is not chargeable.