2015 (10) TMI 855

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.... For the Respondent : Shri Govind Dixit, A.R. ORDER Per Justice G. Raghuram: There is no representation on behalf of the appellant. Heard the ld. A.R. for Revenue. Notice of hearing of the appeal was dispatched to the appellant and the Consultant Shri Rakesh Kumar Jain, on 15.6.2015. In the circumstances, the appeal is being disposed of ex-parte. 2. The appellant is the assessee. Th....

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....on of the taxable service, we summarise the reasons recorded by the ld. Appellate Commissioner for sustaining the levy. The ld. Appellate Commissioner  observeed that if the admission fees would not have been charged  then the appellant would not  have been able to entertain students and collect monthly fees from them for imparting coaching; therefore,  admission fees  has....

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....x requires legislative authority (Article 265). The legislation should clearly express and identify the taxable event, the rate of tax and the person on whom the liability falls. Admittedly, Commercial Coaching or Training was enacted to be a taxable service with effect from 1.7.2003. Therefore, rendition of this service, on and after 1.7.2003, is the taxable event. The inherence of service tax is....

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....undertake the courses  for which admission fee  is remitted. Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial Coaching or Training. 7. Decisions of the Tribunal in Krishna Coaching Institute and P.T. Education & Training (supra) are in cases where consideration rece....