9911796707
TMI Blog2019 (5) TMI 1860X X X X Extracts X X X X X X X X Extracts X X X X ..... filed against order-in-appeal no. SM/CGST & CX/Bhiwandi/APP-77/17-18 passed by the Commissioner (Appeals), CGST & Central Excise, Bhiwandi. 2. Briefly stated the facts of the case are that the appellant Mr. Shah Rukh Khan is registered with the service tax department for providing taxable service under the category of "Business Auxiliary Services" and "renting of immovable property service". Duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax amount of Rs. 3,09,000/- along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order they filed in appeal before the learned Commissioners (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. At the outset, the learned Chartered Accountant Ms. Puloma Dalal for the appellant has submitted that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd., even though it was shown in the books of account of M/s Red Chillies Pvt. Ltd. as on 31.03.2009 as payable. She has submitted that since the entire service tax amount has been paid by the Appellant, the Revenue's allegation has no merit. In support of the payment of the service tax amount, she has placed the income tax return for the assessment year 2011-2012 of the appellant. 4. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, in their books of accounts, the service tax is payable on such amount. The contention of the appellant, on the other hand is that since they have followed mercantile/ cash system of accounting, therefore, the service tax is payable only when the amount is received by the appellant in their books of accounts. Both sides heavily relied upon the explanation to Rule 6(1) of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in such case shall include the amount credited or debited in the books of accounts of a person liable to pay service tax. In the present case, the person liable to pay service tax being the appellant, therefore, on a literal interpretation of the said provision, it is crystal clear that the service tax is required to be paid by the Appellant when the amount is received by him in his books of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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