9911796707
TMI Blog2012 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the leviability of amount collected in advance as Board s circular dt.1.7.2003 had clarified that no Service Tax liability arises on advance payment received, while the Board s circular dt.05.11.2003 reiterates that Service Tax paid on such advance amounts. In such a confused situation, we find that there cannot be any allegation of suppression of the facts on the appellant. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... students. The Service Tax liability on Commercial Training Classes was introduced from 01.07.2003 and the Revenue authorities were of the view that the appellant is liable to discharge the Service Tax liability on the amount collected during the period April 2003 to June 2003 on pro-rata basis. Coming to such conclusion, Show Cause Notice was issued to the appellant, which was adjudicated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of Commissioner Vs Krishna Coaching Institute 2009 (14) STR 18 (Tribunal), the demand has been dropped as hit by limitation. 4. Ld.SDR reiterates the findings of the first appellate authority. 5. On careful consideration of submissions made by both sides and perusal of the records, we find that there is no dispute as to the fact that the appellant had collected the amount i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates that Service Tax paid on such advance amounts. In such a confused situation, we find that there cannot be any allegation of suppression of the facts on the appellant. We find that the judgment cited by the ld.Counsel in the case of CAIIT JEE (supra) and in the case of Noble Institute (Education) Pvt.Ltd. Vs CST Ahmedabad 2008 (10) STR 374 (Tri-Ahmd), will cover the issue on limitation in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
