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COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus M/s SCI COACHING

2015 (11) TMI 1482 - CESTAT NEW DELHI

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 .....

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wards. We find that the Commissioner (Appeals) has discussed the issue at length. We are in agreement with Commissioner (Appeals) regarding non invokability of extended period of limitation in this case, As the show cause notice was issued on 2.7.200 .....

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eevi, 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 .....

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ths of May and June, 2003 though the service became taxable with effect from 1.7.2003. 2. The Revenue has contended that it was clarified by CBEC vide its circular No.65/14/2003 dated 05.11.2003 that where the value of taxable services has been recei .....

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fect 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 shal .....

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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 considered Reve .....

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hile 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 Explanati .....

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h gravity that Govt. had to add an Explanation to 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 .....

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