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2010 (5) TMI 21 - CESTAT, NEW DELHIService tax – levy of service tax on receipt basis - . The appellant is disputing Service Tax demand of only Rs.11,358/- relating to five bills raised by them during February, 2007, March, 2007 and May, 2007 on the ground that total amounting of Rs.1,04,153/- was not yet received by them from their clients – held that: The service tax liability is obviously subject to realisation of the service charges. Merely because bills have been received by the appellant and the said bills have been reflected in the books of accounts, the service tax is not payable unless the amount is realised. – service tax not to be demanded in respect of five bills – penalty reduced proportionately.
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