2007 (7) TMI 170

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..... 1.7.03 only – demand (for the period prior to 1.7.03 & penalty set aside - ST/539/2006-SM - 1138/2007-SM(BR)(PB), - Dated:- 13-7-2007 - Shri P.K. Das, Member (J) [Order per]- Heard both sides and perused the record. 2. The appellants are engaged in providing of commercial training of coaching services on which service tax was introduced with effect from 1.7.2003. By a show cause noti .....

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..... en details of receipt of Rs.81,339/- which has been received prior to 1.7.2003. It is seen that the department failed to verify the details as mentioned in the said statement. Therefore, the contention of the lower authorities in respect of demand of Rs.6,507/- is not sustainable. Accordingly, demand of tax of Rs.6,507/- and penalty are set aside and balance of tax of Rs.13,903/- is upheld. .....

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