2007 (10) TMI 266

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..... the Respondent. [Order] - This is a Department's appeal against the order of the Commissioner (Appeals) No. 12/2006(STC)AV/Comm.(A-IV)Ahd, dt.8.9.06. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) In this case, a show cause notice dt.15.10.04 was issued demanding a sum of Rs.21,457/- after holding that a sum of Rs.26,157/- was payable as Service Tax for the year 200 .....

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..... e balance-sheet is not to be upheld. 6. I have carefully considered the submissions from both sides. The discrepancies in the order of the original authority as pointed by the commissioner (appeals) are serious in nature. Further service tax becomes payable only on realization of charges for the services rendered. Therefore, I do not find any infirmity in the order of the Commissioner (Appeals). .....

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