9911796707
TMI Blog2007 (8) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J) Shri B.L. Narasimhan, Advocate for the Appellant. Dr. M.K. Rajak, SDR, for the Revenue. [Order] - After hearing both the sides I find that the dispute in the present appeal relates to the payment of service tax on the advance fees collected by the appellant, who is a registered for the services of commercial coaching training. The said advance fees were collected prior to 1.7.03, when the services were made levy of tax but services provided after 1.7.03. It is seen that initially, there was a Board's Circular to the effect that such collection of fees prior to 1.7.03, though for the services to be rendered after the said date would not get included in the value of the services. However, subsequently, the Board issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 to the appellant and it was only then that the appellant produced the relevant information on 10-11-2004. Had the appellant furnished the required details/documents in time, there would have been no delay in the issuance of show cause notice within the normal time limit. In the circumstances, the findings of the lower authority, for invoking the extended period [based on the decision of the Hon'ble Supreme Court in the case of Pushpam Pharmaceuticals - 1995 (78) E.L.T. 401 (S.C.), the appellant had suppressed the facts by deliberately not disclosing all the relevant information in the ST-3 return for even subsequently and that failure to disclose the relevant information is deliberate suppression of facts to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03-2004 and you had not paid the service tax on these advance receipts, which came up to Rs. 162508/-. According to the Circular No. 65/14/2003 dated 5-11-2003 issued by the Central Board of Excise Customs, New Delhi, you are to pay the service tax @ 8% on this advance receipt on pro rata basis. In connection to the above you submitted a copy of Writ Petition filed by P.T. Education Training Services Ltd., Indore ( its 32 constituents) in the High Court of Madhya Pradesh, Jabalpur against the notice issued by the Superintendent, Central Excise (Service Tax), Indore, M.P However, it is to inform you that your branch situated at Vadodara is independently registered with Vadodara - I Commissionerate and you are not centrally registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that we shall intimate the same to the service tax authority at Indore for inclusion of the same in the list. Please find the same in order." 4. It may also be relevant here to reproduce the letter dated 10-11-2004 written by the appellant to the Superintendent: "Regarding details of advance fees collected prior to 1-7-03 we submit that the officer of your department have already taken the respective figures from our records. Even if you required details statement, we are providing the same. The details of Service Tax on fees collected prior to 1-7-03 but services rendered thereafter as per statement enclosed". 5. It becomes clear from the above correspondences that the fact that the appellant had collected advance fees pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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