2009 (1) TMI 29

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....rma, Advocate for the appellant. Shri A.K. Madan, Authorized Departmental Representative (DR) for the Revenue.  [Order per: P. K. Das, Member (Judicial)] - Heard both sides and perused the record. 2. The relevant facts of the case, in brief, are that the appellants are registered under the Service Tax Authority in the category of computer training and coaching centre. The dispute rel....

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.... is not sustainable. He also submits that the demand of tax is partly barred by limitation. He relied upon the decision of the Commissioner (Appeals) in the case of Krishna Coaching Institute reported in 2008 (11) STR 561 (Commr. Appl.). He further submits that they have paid duty and filed return, therefore, the penal provisions cannot be invoked. 4. Learned DR on behalf of the Revenue reitera....

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....there is no dispute that the amount was collected  in advance and the service was rendered after 10.9.04.Therefore, the demand of tax at the rate of 10.2% as applicable during the material period is justified. 6. However, we find force in the submissions of the learned Advocate that there is no suppression of facts with intent to evade tax. We have noticed that the appellant paid tax at th....