https://www.taxtmi.com/caselaws?id=336281 Service tax on advance fees for commercial training or coaching services was treated as an interpretative issue because the collections related to services rendered after the levy commenced and Board circulars conflicted on taxability. Where the assessee had obtained registration, filed returns, paid the tax and interest, and informed the jurisdictional Superintendent in writing before issue of notice, there was no material to infer intent to evade. On those facts, the protection under Section 73(3) applied and penalty was not leviable. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 07 Apr 2017 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336281 Service tax on advance fees for commercial training or coaching services was treated as an interpretative issue because the collections related to services rendered after the levy commenced and Board circulars conflicted on taxability. Where the assessee had obtained registration, filed returns, paid the tax and interest, and informed the jurisdictional Superintendent in writing before issue of notice, there was no material to infer intent to evade. On those facts, the protection under Section 73(3) applied and penalty was not leviable. Case-Laws Service Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336281