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2015 (3) TMI 179 - AT - Service TaxQuantification of assessee's liability - Determination on the basis of date of receipt of services or date of payment for service - Held that:- date of receipt of the services by the appellant, is crucial for the determination of exigibility of Service Tax and not the date of payment for the receipt of service. This position is settled by the Hon'ble High Court of Delhi in the case of Consulting Engineering Services (2013 (1) TMI 434 - DELHI HIGH COURT) and Vistar Construction Ltd. (2013 (2) TMI 52 - DELHI HIGH COURT). Therefore, the matter has to go back to the adjudicating authority for ascertaining the date of receipt of services by the appellant for which they had made payments to the service provider abroad. The appellant is directed to furnish documentary evidence in this regard i.e. the date of receipt of services, so that the adjudicating authority can consider the evidence and thereafter, determine the appellant's liability to Service Tax, if any - Decided in favour of assessee.
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