TMI Blog2010 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... S/Shri P.G. Chacko, Member (J) and M. Veeraiyan, Member (T) Shri D.M. Mishra, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The above application seeks waiver of pre-deposit and stay of recovery in respect of service tax of Rs. 40,87,384/- and equal amount of penalty. The above demand of service tax has been raised partly on fees collected by the assessee from their students prior to 1-7-2003 and partly on the fees collected from them during October, 2004 to March, 2006. The service provided by the assessee to their students is "commercial training and coaching" service, which became taxable for service tax w.e.f. 1-7-2003. The assessee had not paid servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel has also relied on Aditya College of Competitive Exam v. Commissioner of Central Excise - 2009 (16) S.T.R. 154 (Tri.-Bang.) wherein the coordinate Bench held, in respect of 'commercial training and coaching' service, that there would be no demand of service tax for amounts received prior to rendering of service at any time prior to 13-5-2005. On the other hand, learned SDR has cited a rival decision on the point viz. Commissioner of Central Excise v. Krishna Coaching Institute - 2009 (14) S.T.R. 18 (Tri.-Del.) wherein it was held that payment of service tax was linked to receipt of service charges and, therefore, service tax was leviable on 'commercial training and coaching service', rendered after 1-7-2003 even if the service c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t show-cause notice as well. In this connection, learned counsel referred to letter dated 22-7-2004 sent by the assessee to the Superintendent of Central Excise and Customs. It is claimed that all the necessary data were furnished to the Superintendent under cover of that letter. We have perused a copy of the letter and find that the counsel has referred to annexures I, II and III to the letter. Annexure I supposedly contained details of amounts collected in advance from students prior to 1-7-2003 in respect of services provided after 1-7-2003. Annexure II supposedly contained details of service tax collected from the students during the period 1-7-2003 to 31-3-2004 and Annexure III supposedly contained details of services tax paid during 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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