C172 INSTRUCTOR AND STUDENT SIMULATE ATC GND CTL CLRNC; BUT TAXI OUT ACTUALLY CALLING THE TWR FOR CLRNC.

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I WAS GIVING COMMERCIAL PLT INST INSTRUCTION. OUR PROC FOR IFR TRAINING IS TO SIMULATE STUDENT REQUESTING TAXI INSTRUCTIONS AS IF ACTUALLY CALLING GND; IE: 'GJT GND; CESSNA 12345; AT RAMP; WITH ATIS INFO; READY TO TAXI; IFR TO ANYWHERE.' INSTRUCTOR ACTS AS GND CTL WITH HIS RESPONSE: 'CESSNA 12345; GJT GND; TAXI RWY 29; CLRNC ON REQUEST.' STUDENT THEN CALLS GND FOR REAL AND GETS TAXI INSTRUCTIONS. STUDENT AND I EXCHANGED SIMULATED CLRNCS AND STUDENT PROCEEDS TO THE ACTIVE RWY. RIGHT AFTER S-TURNS ON TXWY TO CHK FLT INSTS FOR INST TAXI CHKLIST; GND CTL CALLS US AND ASKS IF WE'RE EVER GOING TO GET TAXI INSTRUCTIONS. WE WERE 1/2 WAY DOWN THE TXWY. I CALLED BACK AND APOLOGIZED AND SAID WE WERE TAXIING TO ACTIVE WITH ATIS INFO. WE THEN RECEIVED CLRNC TO TAXI. I CALLED THE TWR OPERATOR; WHO ALSO HAPPENS TO BE AN INSTRUCTOR WITH OUR FLT SCHOOL; AND DISCUSSED THE EVENT. THERE WAS NO TFC ON THE TXWY AT THE TIME OF THE EVENT. WE WERE SLIGHTLY BEHIND SCHEDULE WHICH MAY HAVE CONTRIBUTED TO ME; AS CFI; MISSING MY STUDENT MAKING THE REAL CALL. ALSO; I WAS WRITING NOTES ON MY STUDENT'S PERFORMANCE AND WAS DISTR. I SIMULATE GND CTL JUST AS IT SOUNDS AND MY STUDENT MAY HAVE TOOK MY SIMULATED CLRNC AS FOR REAL. HAD THIS BEEN OTHER THAN MY HOME ARPT; I CAN IMAGINE THE DISCUSSION ATC WOULD HAVE HAD WITH ME. ADDITIONALLY; I HAD JUST COMPLETED AN EXAMINER RECURRENT SEMINAR IN SLC WHERE RWY INCURSIONS WERE THE TOPIC OF THE DAY AND HAVE BEEN MAKING SURE ALL MY STUDENTS AND FLT REVIEW APPLICANTS ARE AWARE OF THE HEIGHTENED AWARENESS OF RWY INCURSIONS. IT IS BECOMING MORE APPARENT TO ME THAT NO MATTER WHAT RATING THE PERSON SITTING IN THE L SEAT HAS; IT IS MY RESPONSIBILITY TO MONITOR ALL PHASES OF TAXI/FLT TO INSURE NOTHING IS MISSED.