9911796707
TMI Blog2012 (7) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- they are liable to pay Service Tax on the amount collected as advance fees by them from their students prior to the said services came into the Service Tax net. appellant is liable to discharge the Service Tax liability and interest thereof on the amount collected by them and considering the said amount as cum tax value. Regarding penalties under Section 76 & 78 – Held that:- in the mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant facts that arise for consideration are that the appellant is providing coaching and training to the students in respect of private tuition classes. The services were brought into the Service Tax net w.e.f . 01.07.2003. The case of the Revenue and as confirmed by the jurisdictional Assistant Commissioner is that the appellant has been collecting the advance fees from the students during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t based upon the ratio of cum tax value. 4. Ld.SDR reiterates the findings of both the lower authorities. 5. We have considered the submissions made by both sides and perused the records. 6. We find that, on merit, the judgments of the co-ordinate Benches in the following cases is against them and they are liable to pay the Service Tax on the amount collected by them as an advance prior to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit needs to be given to the appellant. Upholding the Service Tax liability on the appellant, we hold that the appellant is liable to discharge the Service Tax liability and interest thereof on the amount collected by them and considering the said amount as cum tax value. 8. As regards the penalties imposed on the appellant under Section 76 78, there was confusion in the mind of the assessee d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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