2012 (12) TMI 614

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..... eir books of account. Stay granted. - ST/311/2012 - S/1230/12/CSTB/C-I - Dated:- 8-10-2012 - Ashok Jindal And P.R. Chandrasekharan, JJ. Appellant Rep by: Mr Sridharan, Adv. Respondent Rep by: Mr Navneet Raigad Additional Commissioner, AR. Per: Ashok Jindal: The applicant are seeking waiver of pre-deposit of Rs.1,56,71,018/- along with interest and various penalties under the .....

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..... ice, therefore, they are not liable to pay any service tax at all. He further submits that prior to May, 2008 service tax was payable on actual receipt of the amount of service rendered from the service recipient. It is a fact on record that, in this matter, only entries were made in the books of accounts of service recipient as well as the service provider but no amount for service rendered has b .....

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..... e recipient and, therefore, the applicant are liable to pay service tax as adjudged in the impugned order. 5. Heard both the sides. Prima facie we are convinced with the argument advanced by the learned counsel that, prior to May, 2008 service tax is payable on receipt basis and it is a fact on record that the applicant has not received any amount towards rendered service at all although they ha .....

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