TMI Blog2013 (7) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... lass India Pvt. Limited (2009 (1) TMI 45 - HIGH COURT OF GUJARAT)- taxable event is providing the taxable service and not the raising invoice or making payment – appeal allowed in the favour of the assessee. - ST/115 of 2007 - A/10679/WZB/AHD/2013 - Dated:- 17-5-2013 - Sahab Singh And Anil Choudhary, JJ. For the Appellant : Shri K N Joshi, AR. For the Respondent : None PER : Sahab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised on or after 10.9.2004 and also have not paid the Education Cess at the rate of 2% of the service tax amount, for the invoices raised after 10.9.2004. Accordingly, show cause notice was issued to them on 07.4.2006 which was adjudicated by the Joint Commissioner, Rajkot who confirmed the demand of service tax of Rs. 6,02,353/- and also imposed equal amount of penalty under Section 76 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of issue of invoices. We find that the issue has been settled by the Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Customs, Vadodara vs. Schott Glass India Pvt. Limited reported as 2009 (14) STR 146 (Guj.) and in the case of Commissioner of Central Excise Cus. vs. Reliance Industries Limited reported as 2010 (19) STR 807 (Guj,). In these decisions, the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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