2015 (11) TMI 1482

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..... Appeal dated 31.3.2009 which set aside the Order-in-Original dated 28.5.2008 in terms of which the service tax demand of Rs. 99,406/- alongwith interest and penalty was confirmed under category of commercial training or coaching service on the ground that the appellant did not pay service tax on the amount received in advance from service recipients during the months of May and June, 2003 though t .....

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..... case may be." 3. In the circumstances, the respondent was required to pay service tax which it did not do. It also suppressed the information with regard to the value of service received in advance and therefore extended period is also invokable. 4. Nobody appeared on behalf of the respondent though notice of hearing was timely issued and no request is received for adjournment. 5. We have cons .....

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..... sub-rule (1) of Rule 6 of Service Tax Rules. In the circumstances, without going into legal aspect whether the said amendment of Rule 6(1) had retrospective effect, it is quite reasonable on the part of the respondent to entertain a belief regarding non taxability of the amount received prior to the date when the said service became taxable, especially when there is no evidence produced by Revenu .....

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