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2009 (8) TMI 288

..... 2003 to March 2004 period. Even though the service became taxable w.e.f. 1-7-03, the respondent neither took the registration not deposited the service tax on the advance received by them for the taxable service being provided by them from 1-7-03 - The taxing event for the service tax is providing of service and therefore liability to pay the service tax would arise during the period when the service was provided - liability to pay the service tax would be on 5th day of the month immediately following the calendar month in which the service was provided. - In view of this, the respondent’s plea that since the payment had been received during the period prior to 1-7-03 when the ser vice was not taxable, no service tax would be chargeable, is .....

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..... e of Rs. 50,19,657/- (Rupees Fifty Lakh Nineteen Thousand Six Hundred Fifty Seven) alongwith interest and for imposition of penalty on the respondent under Section 76 and 78 of the Finance Act. The Assistant Commissioner vide order-in-original dated 10-9-07 confirmed the service tax demand as made in the show cause notice and imposed penalty of Rs. 8,03,146/- (Rupees Eight Lath Three Thousand One Hundred Forty Six) under Section 76 of the Finance Act, 1994 and another penalty of Rs. 200/- (Rupees Two Hundred) per day on the respondent under Section 76 of the Finance Act. On appeal against the Commissioner (Appeals)'s order, however, the Assistant Commissioner's order was set aside by the CCE (Appeals) vide the impugned Order-in-Appe .....

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..... of the learned Depart mental Representative and have perused the records. The Commercial Training and Coaching became taxable w.e.f. 1-7-03 and there is no dispute about the fact that the advance received prior to 1-7-03 was in respect of coaching to be given for period starting from 1-7-03 to 31-3-04. The taxing event for the service tax is providing of service and therefore liability to pay the service tax would arise during the period when the service was provided. It is only by virtue of Rule 6(1) of the Service Tax Rules that the payment of Service Tax has been deferred to the 5th day of the month immediately following the calendar month in which the payments are received towards the value of taxable services provided but in a situati .....

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