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    <title>Difference of service tax payment as the difference in service tax rate</title>
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    <description>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.</description>
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      <description>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.</description>
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