2009 (8) TMI 288

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..... nt. None, for the Respondent. [Order]. - The respondent was engaged in providing Commercial Coaching and Coaching Service to various students. Commercial Coaching and Training Service became taxable w.e.f. 1-7-03 under Section 65(105)(zzc) read with Section 65(25) of the Finance Act, 1994. The appellant collected a sum of Rs. 8,12,700/- (Rupees Eight Lakh Twelve Thousand Seven Hundred) and Rs. .....

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..... nalty on the respondent under Section 76 and 78 of the Finance Act. The Assistant Commissioner vide order-in-original dated 10-9-07 confirmed the service tax demand as made in the show cause notice and imposed penalty of Rs. 8,03,146/- (Rupees Eight Lath Three Thousand One Hundred Forty Six) under Section 76 of the Finance Act, 1994 and another penalty of Rs. 200/- (Rupees Two Hundred) per day on .....

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..... amount of advance pertains to the service provided for the period from 1-7-03 to 31-3-04, service tax was chargeable on the entire amount of advance. 2.2 The learned Departmental Representative also cited the judgment of the Tribunal in the case of CCE, Indore v. P.T. Education and Training Service Ltd. reported in 2009 (15) S.T.R. 453 and also the Tribunal's judgment in the case of CCE, All .....

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..... starting from 1-7-03 to 31-3-04. 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. It is only by virtue of Rule 6(1) of the Service Tax Rules that the payment of Service Tax has been deferred to the 5th day of the month immediately following the calendar month in which the paymen .....

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..... en advantage of by a person who receives payment in advance. Same view has been taken by the Tribunal in the case of CCE, Indore v. PT. Education and Training Ser vice Ltd. (supra). In view of settled legal position on this issue, the impugned order is not sustainable. The same is set aside. The Revenue's appeal is allowed. (Pronounced in open court on 28-8-2009)
Case laws, Decisions, Jud .....

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