2011 (1) TMI 79

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....led the present appeal.   2. The respondents are engaged in providing the services of commercial training and coaching and collected fees from the students during the period from May 2003 and June 2003 towards the coaching to be given thereafter. Such services were to be under the Service Tax net with effect from 1.7.2003. The Revenue entertained a view that though the fee was collected pr....