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2015 (10) TMI 855 - CESTAT ALLAHABAD

2015 (10) TMI 855 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 367 (Tri. - Del.) - Demand of service tax on amount received in advance prior to introduction of levy - commercial training and coaching service - Remission of service tax - tax on admission fee - Held that:- The principle is well established and is constitutionally enshrined, that levy and collection of tax requires legislative authority (Article 265). The legislation should clearly express and identify the taxable event, the rate of tax a .....

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and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : None For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: There is no representation on behalf of the appellant. Heard the ld. A.R. for Revenue. Notice of hearing of the appeal was dispatched to the appellant and the Consultant Shri Rakesh Kumar Jain, on 15.6.2015. In the circumstances, the appeal is being disposed of ex-parte. 2. The appellant is the assessee. The appeal is preferred against the order dated 1 .....

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rds; but failed to remit service tax on admission fee collected prior to 1.7.2003. 4. Since there are concurrent findings on the liability of the appellant regarding its obligation to remit tax on admission fees collected by it prior to introduction of the taxable service, we summarise the reasons recorded by the ld. Appellate Commissioner for sustaining the levy. The ld. Appellate Commissioner observeed that if the admission fees would not have been charged then the appellant would not have bee .....

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basis and tax remitted accordingly; and therefore levy and collection of service tax proportionate to the period when the present service became taxable out of the advance collected prior to that date, is leviable. 5. We disagree with the concurrent findings recorded by the authorities below. The principle is well established and is constitutionally enshrined, that levy and collection of tax requires legislative authority (Article 265). The legislation should clearly express and identify the ta .....

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