2011 (1) TMI 79

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..... he respondents are engaged in providing the services of commercial training and coaching and collected fees from the students during the period from May 2003 and June 2003 towards the coaching to be given thereafter. Such services were to be under the Service Tax net with effect from 1.7.2003. The Revenue entertained a view that though the fee was collected prior to 1.7.2003, the coaching service .....

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..... .8.2007)   5. The Revenue in their memo of appeal have not submitted that the earlier order of the Tribunal in the same respondent s case is not applicable. However, they have contended that the Commissioner (Appeals) should have followed the earlier order in the case of M/sSachdevaNewP.T.College. We find no merit in the above contention, the Tribunal having decided the issue in respect of s .....

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