TMI Blog2006 (11) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... hile in the case of Service Tax, the same has to be paid when recoveries are made. The appellants have been paying the amounts as and when they are recovering the amounts. They have also not taken the credit as alleged by the Commissioner in his written submission before the Tribunal. Furthermore, there is no suppression of facts and demands are also time barred. Therefore, in terms of the above noted judgments, the impugned order is set aside and appeal allowed with consequential relief, if any. - DR. S.L. PEERAN, MEMBER (J) AND SHRI T.K. JAYARAMAN, MEMBER (T) Shri V. Raghuraman, Advocate, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner before the Tribunal that they had deducted an amount of Rs. 2,18,972/- on account of input credit is an incorrect submission. The learned Counsel also submitted that they had furnished all the details in ST-3 returns and there was no suppression of value of taxable service vis-a-vis Income Tax particulars and therefore, the demands were also barred by time. 3. The learned JDR reiterated the impugned order and also relied on the written submission made by the Commissioner. 4. On a careful consideration, we notice that the issue involved in this appeal has already been decided by this bench in the above noted judgments. The findings recorded in Para 5 of the ruling rendered in the case of M/s. Tempest Advertising (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery of the tax unless the payments are received. Both the Section 68 and Rule 6 (1) are reproduced herein below :- Section 68: Payment of service tax - (1) Every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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