2015 (10) TMI 855

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..... ollection of tax requires legislative authority (Article 265). The legislation should clearly express and identify the taxable event, the rate of tax and the person on whom the liability falls. Admittedly, Commercial Coaching or Training was enacted to be a taxable service with effect from 1.7.2003. Admission fee, remitted prior to the date of introduction of the taxable service cannot therefo .....

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..... missioner (Appeals), Customs and Central Excise, Kanpur. The impugned order dropped penalties under Sections 76 and 78 of the Finance Act, 1994 and confirmed the balance of the demand of service tax and penalties, as assessed by the primary adjudication order dated 13.3.2006 of the Assistant Commissioner of Central Excise and Service Tax, Agra. 3. Proceedings were initiated on the premise that .....

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..... tute 2009 (19) STT 486 and P.T. Education Training 2009 (20) STT 246 had also ruled that in cases where a consideration was received in advance and the relevant service was notified to become taxable on a later date, the amount collected should be apportioned on monthly/quarterly basis and tax remitted accordingly; and therefore levy and collection of service tax proportionate to the period w .....

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..... nder Section 67 of the Act is for rendition of services defined and enumerated to be taxable. 6. The consideration that is alleged to have escaped tax in this case is the admission fees collected by the appellant prior to 1.7.2003. This is not term fee/tuition fee or a fee collected by the appellant for providing the taxable service i.e. Commercial Coaching or Training. As pointed out by the l .....

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..... apportioned for the period for which such courses of instruction were provided after the service was made taxable by the provisions of the Act. These decisions do not empirically support the conclusion recorded, since the essential character of an admission fee and term fee is distinct and dissimilar. 7. For the aforesaid reasons, we allow the appeal and quash the impugned order. No order as t .....

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