9911796707
Advanced Search 
TMI Blog2015 (10) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... Dixit, A.R. ORDER Per Justice G. Raghuram: There is no representation on behalf of the appellant. Heard the ld. A.R. for Revenue. Notice of hearing of the appeal was dispatched to the appellant and the Consultant Shri Rakesh Kumar Jain, on 15.6.2015. In the circumstances, the appeal is being disposed of ex-parte. 2. The appellant is the assessee. The appeal is preferred against the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons recorded by the ld. Appellate Commissioner for sustaining the levy. The ld. Appellate Commissioner observeed that if the admission fees would not have been charged then the appellant would not have been able to entertain students and collect monthly fees from them for imparting coaching; therefore, admission fees has a bearing on the coaching service provided lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. Therefore, rendition of this service, on and after 1.7.2003, is the taxable event. The inherence of service tax is normally on the provider of the service. There i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is remitted. Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial Coaching or Training. 7. Decisions of the Tribunal in Krishna Coaching Institute and P.T. Education & Training (supra) are in cases where consideration received was towards term fee i.e. for imparting courses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
