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M/s Persistent System Ltd. Versus Principal Commissioner of Service Tax, Pune

2016 (11) TMI 785 - CESTAT MUMBAI

Levy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules, 1994 - Held that: - I find that the issue is revenue neutral, in so far as the S .....

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owed. - Appeal No. ST/85100/2016-Mum - Final Order No. A/88387/2016-WZB/SMB - Dated:- 1-7-2016 - SHRI RAJU, MEMBER (TECHNICAL). Shri Prasad Paranjape, Advocate for the Appellant. Shri Shyamlal Karoliya, AC (AR) for the Respondent. ORDER Per: Raju The .....

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s made to the service provider. The Revenue alleged that the Service Tax should have been paid when the debit/credit entry was made in their account in terms of Rule 6 of Service Tax Rules, 1994. At the material time, rule 6 of the Service Tax Rules, .....

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service, in such case shall include- * any amount credited to any account in the books of account of a person liable to pay Service Tax * any amount debited to any account, in the books of account of a person liable to pay Service Tax. Relying on the .....

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credit of Service Tax paid and therefore they could not have been intention to evade payment of duty. It was argued by the appellant that the said explanation of Rule 6 was included just to clarify that the gross amount charged would include any amo .....

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