2008 (4) TMI 88

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..... for the Respondent. [Order Per M. Veeraiyan, Member (Technical) - This is an appeal by the Department against the order of the Commissioner (Appeals) dated 26.08.2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The respondent enrolled  students for coaching for the period from April 2003 to February 2004; service tax came to be imposed with effect from 1....

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....efit in respect of amounts realized by them prior to 1.7.2003 and consequently interest liability was also reduced. He also reduced the penalty from Rs. 31,156/- to Rs. 27,300/-. 4. We heard the learned Jt. CDR extensively on the three issues on which the Commissioner has given benefit to the assessee.  In this case, we find that the "service charges" have been collected prior to rendering o....