TMI Blog2008 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Adjudicating Authority confirmed the demand of tax of Rs. 8,80,053 and imposed penalty along with interest. The Commissioner (Appeals) modified the Adjudication Order insofar as the amount collected and course commenced prior to 1-7-2003 and services partly rendered after 1-7-2003 tax was set aside and the amount collected prior to 1-7-2003 and course commenced after 1-7-2003 involving tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Ltd. (in short, "the assessee") has been providing the services of coaching centre. Service Tax was introduced on "Commercial Training Coaching Centre" on 1-7-2003. The issue involved in this case is as to whether the advance amount collected by the assessee from the students before 1-7-2003 for the services rendered thereafter would be leviable service tax. The Adjudicating Authority confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE v. Krishna Coaching Institute [2009] 19 STT 486 (New Delhi- CESTAT). The relevant portion of the said decision is reproduced below:- "6.6 The findings of the Commissioner (Appeals) that since the value has been received prior to levy of service tax on such service, though the service has been provided after levy of service tax, no service tax is leviable is erroneous. The respondent has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered prior to 1-7-2003. Therefore, service tax is payable. To that extent the order of the Commissioner (Appeals) is erroneous. 7. However, the Commissioner (Appeals) finding that non-disclosure of value received before 1-7-2003 against coaching services was due to bona fide interpretation Act/Rules and cannot be considered as suppression does not need interference. 8. The order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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