TaxTMI 
TaxTMI 
Difference of service tax payment as the difference in service tax rate
11 Apr 2006 
1 Reply 
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Differential service tax rate: not payable on advance coaching fees already taxed on a receipt basis.
Where a coaching provider paid service tax on advance fees on a receipt basis at the original rate, the differential service tax rate (difference between later and earlier rates) is not applicable to those advance receipts and no additional tax is payable on them. (AI Summary)
Where a coaching provider paid service tax on advance fees on a receipt basis at the original rate, the differential service tax rate (difference between later and earlier rates) is not applicable to those advance receipts and no additional tax is payable on them. (AI Summary)
My client is the business of Providing Coaching Business and has been received the fee in advance for full year. My client has already deposited the service tax on all fee received on receipt basis @ 10.2 %. Now my Querry is :- wheather service tax for differance in rate (12.24- 10.2) will be payable on value of services from the intactment of bill ?
