TMI Blog2018 (7) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- During the period on or after 01.05.2006, the appellant did not receive any consideration even though the service was to be provided for the period when the levy was in existence. Section 67 of the Finance Act, 1994 (as it stood) at the relevant time that service provided or to be provided is taxable from the time the value of the consideration for the same is received - In the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D and stay applications. This Final Order was challenged before the Hon ble Rajasthan High Court at Jaipur and the Hon ble High Court vide its order dated 11.10.2017 has directed the Tribunal to restore the appeal and decide the same on merit. In view of above, appeal is restored to its original number and with the concurrence of both sides the appeal is heard for decision on merit. 2. With the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.05.2006. Accordingly, show cause notice was issued and both the adjudicating authority as well as the Commissioner (Appeals) in the impugned order, ordered payment of Service Tax amounting to ₹ 34,61,656/-. The order further ordered payment of interest and penalties under various Sections of the Finance Act, 1994. Challenging the said order, the ld. Advocate submitted as follows:- (i) H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order and his submissions are as under:- (i) The period for which the service was provided was 01.06.2006 to 31.03.2007 during which period the leviability of Service tax was very much in existence. Since the amount recovered by the appellant was for providing the service during the period when Service Tax was liable, the appellant was liable to pay Service Tax. (ii) He also subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant did not receive any consideration even though the service was to be provided for the period when the levy was in existence. 6. Section 67 of the Finance Act, 1994 (as it stood) at the relevant time that service provided or to be provided is taxable from the time the value of the consideration for the same is received. In the present case the consideration has been received on 21.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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