https://www.taxtmi.com/caselaws?id=33869 The Tribunal upheld the tax demand on the advance amount collected by an educational service provider before the introduction of Service Tax, emphasizing that the obligation to pay tax on services rendered post-tax implementation remains regardless of the timing of payment receipt. The Tribunal set aside penalties, ruling the case involved a matter of law interpretation. The Commissioner (Appeals) decision was modified to confirm the tax on the amount collected pre-tax introduction on a pro rata basis. Both parties' appeals were disposed of accordingly. en-us Wed, 31 Dec 2008 00:00:00 +0530 Wed, 09 Sep 2009 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33869 The Tribunal upheld the tax demand on the advance amount collected by an educational service provider before the introduction of Service Tax, emphasizing that the obligation to pay tax on services rendered post-tax implementation remains regardless of the timing of payment receipt. The Tribunal set aside penalties, ruling the case involved a matter of law interpretation. The Commissioner (Appeals) decision was modified to confirm the tax on the amount collected pre-tax introduction on a pro rata basis. Both parties' appeals were disposed of accordingly. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33869