TMI Blog2008 (10) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-2008 - S.N. Jha, President and M. Veeraiyan, Member (Technical) Ms Monica Agarwal, C.A. for the appellant Shri A.K. Madan, Authorized Departmental Representative (DR) for the Revenue [M. Veeraiyan, Member (Technical)] - This is an appeal by the Department against the order of the Commissioner (Appeals) No13/ST/ALLD/2008 dated 25-3-08. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: a) The respondent is engaged in providing coaching for various entrance exams. They have collected fees in advance amounting to Rs.5,98,583/-, during April-03 to June- 03, from the trainees/ students for the coaching to commence on or after 1-7-03. b) Service tax became leviable with effect from 1-7-2003 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d during the month of April, 2003 , May, 2003 June, 2003 from the students were only for the Training/Coaching imparted to the batch during the period from 1.4.03 to 27.6.03.Besides, he rejected the views of adjudicating authority that the fees collected in the month of May and June, 2003 was not for the batch started from 1.4.03 and ended on 27.6.03. b) The party has not only suppressed the information and value of service tax form the Department but also did not submit the details as required during the adjudication proceedings nor during the appeal proceedings, hence letting off the party on the ground of limitation is highly objectionable and bad in law. 5. The learned authorised representative for the respondent made the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay, or the rate of tax payable. 6.2 At this juncture, it may be appropriate to consider taxable event relating to other indirect taxes. Under the Central Excise law the liability arises as soon as the goods are manufactured but the payment is postponed to later date based on the date/ month in which the excisable goods are removed. Whether the removal is on sale and if so the date of payment of sale consideration are not relevant to determine liability to duty. Under the Customs Law, the liability to import duty arises as soon as import is complete. In the case of import by sea, the liability is fastened as soon as the vessel enters territorial waters of India. The date of payment could be before the arrival of the vessel or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt can not be considered as date of rendering service. 6.5 Amendments to Section 65(105) defining taxable service and Section 67 providing for valuation of taxable service were carried out by Finance Act 2005 to include 'services to be provided' and thus enlarging the term taxable service to include the services 'to be provided'. These amendments provides for collection of service even before rendering the service on the ground advance payments have been received before rendering the services. If the service provider received the payments ,say in august 2003, for a course to be conducted in December 2003, then he could not have been made to pay the service tax in September 2003 itself before the above said amendments by Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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