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TMI Blog2012 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 513/2006/431 (RAJ)/Commr.(A)/RP/RAJ, dt.4.9.2006./ 2. The relevant facts that arise for consideration are that during the period April 2003 to June 2003, the appellant conducted coaching and training classes and had collected fees in advance from their students. The Service Tax liability on Commercial & Training Classes was introduced from 01.07.2003 and the Revenue authorities were of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected during the period April 2003 to June 2003. He would rely upon the judgment of the Tribunal in the case of CAIIT JEE (CAT JEE) Vs CCE Allahabad 2010(17) STR 391 (Tri-Del), wherein an identical issue has been decided and by following the judgment of the Tribunal in the case of Commissioner Vs Krishna Coaching Institute 2009 (14) STR 18 (Tribunal), the demand has been dropped as hit by limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that during the relevant period, there was confusion 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 allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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