TMI Blog2009 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Mr. Manoj Pandey, Chartered Accountant, for the Appellant. Mr. Sushil Kumar, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No. 20/ST/ALL/2007 dated 24.5.07 by which demand of service tax on amounts collected by the appellants prior to 1.7.03 for the services rendered on or after 1.7.03 (when service tax was introduced on the commercial training and coaching service) was upheld by the Commissioner (Appeals) and also the penalty imposed was sustained. 2. The learned Chartered Accountant appearing for the appellant submits that the demand relates to the period from 1.4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date based on the date/ month in which the excisable goods are removed. Whether the removal is on sale and if so the date of payment of sale consideration are not relevant to determine liability to duty. Under the Customs Law, the liability to import duty arises as soon as import is complete. In the case of import by sea, the liability is fastened as soon as the vessel enters territorial waters of India. The date of payment could be before the arrival of the vessel or after arrival before clearance from the port or cleared to warehouse under bond, then, at the time of clearance from the warehouse. The payment of Customs duty is not linked to payment of sale consideration to the exporter for the consignment imported. 6.3 However, in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm taxable service to include the services "to be provided". These amendments provides for collection of service even before rendering the service on the ground advance payments have been received before rendering the services. If the service provider received the payments ,say in august 2003, for a course to be conducted in December 2003, then he could not have been made to pay the service tax in September 2003 itself before the above said amendments by Finance Act 2005 enlarging the term taxable service to include the services "to be provided". After the amendments this is permissible. 6.6 The findings of the Commissioner (Appeals) that since the value has been received prior to levy of service tax on such service, though the service h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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