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2009 (8) TMI 288 - AT - Service TaxCommercial Coaching and Training Service – advances - The appellant collected a sum in the month of May 2003 and June 2003 respectively as advance coaching fee for coaching starting from July 2003 to March 2004 period. Even though the service became taxable w.e.f. 1-7-03, the respondent neither took the registration not deposited the service tax on the advance received by them for the taxable service being provided by them from 1-7-03 - The taxing event for the service tax is providing of service and therefore liability to pay the service tax would arise during the period when the service was provided - liability to pay the service tax would be on 5th day of the month immediately following the calendar month in which the service was provided. - In view of this, the respondent’s plea that since the payment had been received during the period prior to 1-7-03 when the ser vice was not taxable, no service tax would be chargeable, is not correct. - Same view has been taken by the Tribunal in the case of CCE, Indore v. PT. Education and Training Ser vice Ltd. reported in 2009 (15) S.T.R. 453 - In view of settled legal position on this issue, the impugned order setting aside demand is not sustainable. The Revenue’s appeal is allowed.
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