2013 (7) TMI 665

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ate for applicability of the rate of service tax - Held that:- The taxable event is the date of providing the service and not the date of receiving the payment - Court followed the judgment of Commissioner of Central Excise Cus., Vadodara Vs Schott Glass India Pvt. Ltd.(2009 (1) TMI 45 - HIGH COURT OF GUJARAT) – no infirmity in the order of Commissioner – appeal decided against revenue. - ST/573 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mand of service tax short paid amounting to Rs. 13,869/- along with interest and penalty was also imposed to the respondent. Appeal was filed by the respondent before the Commissioner Central Excise (Appeal) which was allowed by the Commissioner (Appeal), vide the impugned order. The Revenue has challenged the said order in the present appeal. 3. Heard both sides. 4. I find that issue involved .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X