https://www.taxtmi.com/caselaws?id=33869 Advance amounts received before 1-7-2003 for coaching services rendered after the levy's commencement remained taxable because the taxable event was the post-levy provision of service, not the earlier receipt of consideration. The demand was therefore sustained on merits for the portion attributable to services rendered after 1-7-2003. Penalty was not justified in a bona fide interpretational dispute over the charging provision and was set aside. The tax demand was also directed to be recomputed on a cum-tax basis where the collection was treated as inclusive of tax. 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 Advance amounts received before 1-7-2003 for coaching services rendered after the levy's commencement remained taxable because the taxable event was the post-levy provision of service, not the earlier receipt of consideration. The demand was therefore sustained on merits for the portion attributable to services rendered after 1-7-2003. Penalty was not justified in a bona fide interpretational dispute over the charging provision and was set aside. The tax demand was also directed to be recomputed on a cum-tax basis where the collection was treated as inclusive of tax. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33869