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    <title>2008 (10) TMI 34 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the levy of service tax on advance payments for coaching services rendered before 1-7-03. It affirmed that the amendments by the Finance Act 2005 allowed for the collection of service tax on advance payments for services to be provided later. The appeal was disposed of accordingly, providing relief to the party only on the ground of limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31495</link>
      <description>The Tribunal upheld the levy of service tax on advance payments for coaching services rendered before 1-7-03. It affirmed that the amendments by the Finance Act 2005 allowed for the collection of service tax on advance payments for services to be provided later. The appeal was disposed of accordingly, providing relief to the party only on the ground of limitation.</description>
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      <pubDate>Fri, 24 Oct 2008 00:00:00 +0530</pubDate>
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