TaxTMI 
TaxTMI 
2008 (10) TMI 34
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.... brief, are as follows: a) The respondent is engaged in providing coaching for various entrance exams. They have collected fees in advance amounting to Rs.5,98,583/-, during April-03 to June- 03, from the trainees/ students for the coaching to commence on or after 1-7-03. b) Service tax became leviable with effect from 1-7-2003 on 'Commercial Training and Coaching' under the heading 65(105) (zzc) in view of the Notification No 7/2003-ST dated 20.06.2003. c) Board vide Circular No 65/14/2003-dated 5-11-2003 clarified that where the value of taxable service has been received by the service provider in advance for services which became taxable subsequently, the service tax has to be paid on the value of service amount which can be wor....
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....ressed the information and value of service tax form the Department but also did not submit the details as required during the adjudication proceedings nor during the appeal proceedings, hence letting off the party on the ground of limitation is highly objectionable and bad in law. 5. The learned authorised representative for the respondent made the following submissions: a) The provision to impose service tax has been inserted by the Finance Act 2005 with prospective effect but not retrospective effect. b) If by the CBEC Circular, the law could have been modified/amended against the assesee, it meant there was not having any reason for the amendment made by the Finance Act 2005 with prospective effect. A reliance has also be....
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....f so the date of payment of sale consideration are not relevant to determine liability to duty. Under the Customs Law, the liability to import duty arises as soon as import is complete. In the case of import by sea, the liability is fastened as soon as the vessel enters territorial waters of India. The date of payment could be before the arrival of the vessel or after arrival before clearance from the port or cleared to warehouse under bond , then, at the time of clearance from the warehouse. The payment of Customs duty is not linked to payment of sale consideration to the exporter for the consignment imported. 6.3 However, in respect of service tax, the actual date of payment of the tax is linked with the date of receipt of payment o....
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.... service even before rendering the service on the ground advance payments have been received before rendering the services. If the service provider received the payments ,say in august 2003, for a course to be conducted in December 2003, then he could not have been made to pay the service tax in September 2003 itself before the above said amendments by Finance Act 2005 enlarging the term taxable service to include the services 'to be provided'. After the amendments this is permissible. 6.6 The findings of the Commissioner (Appeals) that since the value has been received prior to levy of service tax on such service, though the service has been provided after levy of service tax, no service tax is leviable is errone....