https://www.taxtmi.com/caselaws?id=778325 CESTAT held the service tax demands and penalties unsustainable and allowed the appeal. Amounts received as advances before 16.06.2005 are not taxable because liability to tax advances arose only from 16.06.2005. The appellant's activities (application processing, hall ticket issuance, venue arrangement, question paper preparation, OMR-based examination conduct and rank list preparation) do not constitute Consulting Engineer Service, and disputed payments did not confer classification. Courses covered by state government orders fall outside Commercial Training or Coaching Service. Consequent demands and penalties were set aside. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778325 CESTAT held the service tax demands and penalties unsustainable and allowed the appeal. Amounts received as advances before 16.06.2005 are not taxable because liability to tax advances arose only from 16.06.2005. The appellant's activities (application processing, hall ticket issuance, venue arrangement, question paper preparation, OMR-based examination conduct and rank list preparation) do not constitute Consulting Engineer Service, and disputed payments did not confer classification. Courses covered by state government orders fall outside Commercial Training or Coaching Service. Consequent demands and penalties were set aside. Case-Laws Service Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778325