TMI Blog2009 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 not correct. - Same view has been taken by the Tribunal in the case of CCE, Indore v. PT. Education and Training Ser vice Ltd. reported in 2009 (15) S.T.R. 453 - In view of settled legal position on this issue, the impugned order setting aside demand is not sustainable. The Revenue’s appeal is allowed. - ST/295/2008-SM(BR) - 1106/2009-SM(BR)(PB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice 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-Appeal No. 8/ST/APPL/ALLD/07 dated 28-2-08. It is against this order that the Revenue has filed the appeal. 2. None appeared for the respondent. Heard the learned Departmental Representative. 2 Shri S. Gautam, the learned Departmental Representative assailed the impugned order reiterating the grounds of appeal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 situation where the payment for the service to be provided has been received in advance i.e. prior to rendering the taxable service, 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 respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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