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2008 (10) TMI 34 - AT - Service TaxRespondent providing coaching for various entrance exams - As the services have been actually rendered prior to 1.7.03, the payment received earlier does not make it as service charges attributable to services rendered prior to 1.7.03. Therefore, service tax is payable - However, the Commissioner (A) finding that nondisclosure of value received before 1.7.03 against coaching services was due to bona fide interpretation Act/Rules and can’t be considered as suppression does not need interference
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