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TMI Blog2008 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... x in anticipation; thus when they collected their service charges in advance i.e. even before introduction of ST they were not to think of a cum-tax amount or ex-tax amount - treat the amount collected prior to 1.7.2003 will be treated as cum tax amount - 69 of 2006 - ST/59/2008-(PB), - Dated:- 1-4-2008 - Justice S.N. Jha, President and M. Veeraiyan, Member (Technical) A.P.S. Suri, Jt. CD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of rendering the services. (c) In this case, the service charges have been received in advance. The original authority confirmed the demand of Rs. 28,15,142/- as service tax and also confirmed interest of Rs. 1,20,333/- and imposed a penalty of Rs. 31,156/- ,for the delay in payment of tax, under section 76 of the Finance Act, 1994. (d) Learned Commissioner (Appeals), on appeal by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been shown to us that after the respondent paid the service tax, they have collected such amounts from the students to whom they have rendered the services. Therefore, the decision of the Commissioner (Appeals) to treat the amount collected prior to 1.7.2003 as cum tax amount appears reasonable. The small reduction in the interest amount confirmed by the Commissioner (appeals) being the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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