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2023 (6) TMI 848 - CESTAT CHENNAIRate of tax - offering various slimming and beauty packages to their clients and such packages are priced on the basis of sessions / sittings required by the respective clients - taxable at the revised rate of 12.24% for the period prior to 18.04.2006 or not - CBEC vide Circular No.65/14/2003-ST dated 05.11.2003 - HELD THAT:- On perusal of the circular, it is indeed clarified the situation of payment of service tax when the service becomes taxable subsequently. It does not talk about situation of enhancement or revision of service tax. The Tribunal in the case of M/S VIGYAN GURUKUL VERSUS CCE, JAIPUR [2011 (8) TMI 401 - CESTAT, DELHI] had analysed the very same issue and observed during the relevant time the rate that was applicable at the time of receipt of value of service will apply in a case where the assessee chose to pay tax on the advance amount received. The demand cannot sustain and requires to be set aside - Appeal allowed.
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