TMI Blog2008 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ) – demand raised on the amount which has not yet been received by assessee is not justified – penalty not justified – interest payable for the delayed period (i.e. from the due date of payment and upto the date on which is was paid). - ST/364/2007-SM - 283/2008-SM(BR)/(PB), - Dated:- 4-2-2008 - Shri A. K. Srivastava, Member (T) [Order] -1. Heard both sides and perused the records. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 before the Allahabad High Court for the balance amount and have undertaken to pay the service tax on the balance amount in case they succeed before the Allahabad High Court and the amount is paid to them by M/s. BHEL, Jhansi. They have contended that the service tax is not payable on the amount, the payment of which has not been received by them from the client and relied upon the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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