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2015 (11) TMI 1482 - CESTAT NEW DELHI

2015 (11) TMI 1482 - CESTAT NEW DELHI - TMI - Demand of service tax - Commercial training or coaching service - Bar of limitation - Held that:- Regarding the contention of Revenue that the Respondent did not include the advance received in the month of May and June, 2003 in its ST-3 returns for April ,2003 to September 2003 which proved suppression on its part, it needs to be mentioned that service became taxable from 1.7.2003 and so it is rather unreasonable to require (or expect from) the resp .....

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0 - Dated:- 6-8-2015 - R K Singh and Sulekha Beevi, JJ. For The Appellant : Shri B B Sharma, DR For The Respondent : None Per: R K Singh: Revenue is in appeal against Order-in-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 ₹ 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 .....

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he Service Tax Rules, 1994 was amended with effect from 9.7.2004 by way of inclusion of an Explanation thereto which is as follows:- "For the removal of doubt it is hereby clarified that in case of the value of taxable services is received before providing the said service, service tax shall be paid on the value of service attributable to the relevant month or quarter, as the case may be." 3. In the circumstances, the respondent was required to pay service tax which it did not do. It a .....

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ding commercial training or coaching service while the said service became taxable only from 1.7.2003. The CBEC's clarificaitory circular No.65/14/2003 was issued on 5.11.2003. Rule 6(1) of the Service Tax Rules, 1994 was amended with effect from 9.7.2004 by way of inclusion of the Explanation quoted above. The said Explanation begins with the words "For the removal of doubt" which shows that there was doubt about the taxability of such advance received prior to the date when the s .....

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