2011 (1) TMI 79

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..... the fee was collected prior to 1.7.2003, the coaching service was actually provided after the said period and as such the respondent is to pay Service Tax on pro-rata basis – Revenue contended that the Commissioner (Appeals) should have followed the earlier order in the case of M/s SachdevaNewP.T.College - Tribunal having decided the issue in respect of same parties, Commissioner (Appeals) was bo .....

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..... period and as such the respondent is to pay Service Tax on pro-rata basis. 3. Accordingly, proceedings were initiated vide issuance of a Show Cause Notice dated 20.7.2006 proposing to confirm the demand of Rs.21,933/-. The said proceeding culminated into an order passed by the original adjudicating authority confirming the demand as also imposing penalties. On an appeal Commissioner (Appeals) .....

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