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2010 (1) TMI 819 - HC - Service TaxTaxable event - for executing the services, the petitioner had received payment subsequently. - held that:- the decision of [Schott Glass Indis Pvt. Ltd.(2009 - TMI - 32436 - HIGH COURT OF GUJARAT)] has a direct bearing on the issue. Going by the taxable event was defined by Section 65(105) of the Act were rendered well before 19-4-2006, the question of application of Rule 2(1)(d)(iv) is not correct. Hence, the taxable event cannot arise on the invoice amount for making the payment. The petitioner further pointed out that they have deposited more than 50% of the demand raised and hence pleads for waiver of the balance of amount payable under the demand - Held that:- disposing the writ petition on 7-12-2009, this Court directed the petitioner to deposit a sum of Rs. 5.00 Lakhs within a period of three weeks from 7-12-2009. Since the copy of the order was received by the counsel for the petitioner, after the expiry of the three weeks period, the petitioner could not comply with the order.
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