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TMI Blog2013 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... r paying service tax - whether service tax required to be paid at the time of raising final invoice or on date of taking of advance from the service recipient - Held that:- Service tax is to be paid on the payment received in the quarter by 5th of month immediately following the quarter - there was no doubt that tax was payable on the advances received in quarter by 5th of the month following the quarter. Limitation of time barred - whether the demand was time-barred - Show Cause Notice had been issued u/s 75 - there was no time limit prescribed for demand of the interest in the section - Held that:- There was no reason for invoking extended period after appellant filed revised return –show Cause Notice is hit by time limitation - demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat issue involved in this appeal is whether interest is chargeable from date of taking advances to the date of payment of service tax at the time of issue of invoices and whether demand is time-barred and whether any penalty is imposable on the appellants. 5. I find that as per definition of taxable services means any service provided or to be provided. From the definition, it is clear that service tax is payable on any amount received as consideration for services provided or to be provided. Under Section 67 of the Act service tax is payable on the gross amount charged by the service provider. There is no doubt that service tax is payable on amount of advance taken by the service provider under Section 67(3). Now question is whether ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC) has held as under It is only reasonable that the period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon. 7. I find that Commissioner (Appeals) has examined the issue of time limitation in para 6(a) of the Order-in-Appeal. After completion of audit on 24.5.2008, revised ST-3 return was filed by the appellant on 23.7.2008 whereas Show Cause Notice dated 27.7.2009 was served on the appellant on 20.8.2009. Commissioner (Appeals) has held that limitation is to be computed from date of filing of ST-3 returns i.e. 23.7.2008. Commissioner has upheld invoking of extended period on the ground that advances were not reflected in original returns which amounts to suppression. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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