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2008 (2) TMI 65 - AT - Service TaxCoaching & educational training - dispute relates to period April 2003 to Sept. 2003 – since impugned service has been brought under tax net only w.e.f. 1-7-03, hence tax is not allowed to be calculated on advance fees collected prior to 1-7-03 – it cannot be said that ST-3 return filed on 23-10-03 disclosing only the taxable services for relevant months, was with any intention to evade duty – no suppression – demand notice issued after 2 years of issuance of Board clarification is time barred
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