TMI Blog2018 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ujarat in the case of Commissioner of Central Excise Vs. Schott Glass India Pvt. Ltd. [2009 (1) TMI 45 - HIGH COURT OF GUJARAT] has held that taxable event is the time of rendering the taxable service and not realization of payment thereof - appeal dismissed - decided against Revenue. - ST/162/2010 - 42396/2017 - Dated:- 25-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Moha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. Accordingly, proceedings were initiated and the adjudicating authority, vide order dated 23.1.2009 confirmed the demand of ₹ 49,67,093/- along with interest thereon, and also imposed penalty under section 76 of the Finance Act, 1994. However, in appeal, the Commissioner (Appeals) vide the impugned order dated 31.12.2009 held that the taxable event in the impugned matter is date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (P) Ltd. Vs. Union of India - 2013 (31) STR 129 (Del.), where on identical issue, the Hon'ble Delhi High Court has held that when the taxable event in that case had admittedly occurred prior to 1.3.2008, the rate of service tax then applicable would prevail. The Hon'ble High Court in para 11 of that order had also declared the instruction dated 28.4.2008 to be invalid. This view was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise Vs. Schott Glass India Pvt. Ltd. 2009-TIOL-82-HC-AHM-ST which held that taxable event is the time of rendering the taxable service and not realization of payment thereof. 6. View in this light, we do not find any merit in the appeal filed by Revenue, for which reason the same is dismissed. (Order dictated and pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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