9911796707
TMI Blog2015 (11) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... proved suppression on its part, it needs to be mentioned that service became taxable from 1.7.2003 and so it is rather unreasonable to require (or expect from) the respondent to file ST-3 return from April, 2003 onwards. We find that the Commissioner (Appeals) has discussed the issue at length. We are in agreement with Commissioner (Appeals) regarding non invokability of extended period of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce from service recipients during the months of May and June, 2003 though the service became taxable with effect from 1.7.2003. 2. The Revenue has contended that it was clarified by CBEC vide its circular No.65/14/2003 dated 05.11.2003 that where the value of taxable services has been received by the service provider in advance for services which became taxable subsequently, the tax has to be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing was timely issued and no request is received for adjournment. 5. We have considered Revenue's contentions and perused the cross objections filed by respondent. It is not in dispute that the service tax has been demanded on the amount received in the months of May and June, 2003 for providing commercial training or coaching service while the said service became taxable only from 1.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said service became taxable, especially when there is no evidence produced by Revenue to establish that there was wilful suppression of facts on the part of the respondent. Regarding the contention of Revenue that the respondent did not include the advance received in the month of May and June, 2003 in its ST-3 returns for April ,2003 to September 2003 which proved suppression on its part, it n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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