9911796707
TMI Blog2010 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... by them from their clients – held that: The service tax liability is obviously subject to realisation of the service charges. Merely because bills have been received by the appellant and the said bills have been reflected in the books of accounts, the service tax is not payable unless the amount is realised. – service tax not to be demanded in respect of five bills – penalty reduced proportionate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) No.592/BPL/2009 dated 06.10.2009 dated 06.10.2009. 2. Heard both sides. 3. The appellant is providing Manpower Recruitment Services. Based on computer print-outs showing details of bills raised by the appellants and payments received, show cause notice was issued proposing demand of Service Tax of Rs.3,72,805/- and proposing penalties under various Sections. The Original Authority confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the finding of the Commissioner (Appeals). 6. The dispute is limited to five bills for a total amount of service charges of Rs.1,04,153/- involving service tax of Rs.11,358/-. From the order of the Commissioner (Appeals), it is clear that the Commissioner (Appeals) has not held that the disputed amount of service charges have been received by the appellants. The service tax liability is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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