2013 (7) TMI 665

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..... cable on date of providing the taxable service or on the date of receipt the payment – what is relevant date for applicability of the rate of service tax - Held that:- The taxable event is the date of providing the service and not the date of receiving the payment - Court followed the judgment of Commissioner of Central Excise Cus., Vadodara Vs Schott Glass India Pvt. Ltd.(2009 (1) TMI 45 - HIGH C .....

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..... .01.2011 wherein he had confirmed the demand of service tax short paid amounting to Rs. 13,869/- along with interest and penalty was also imposed to the respondent. Appeal was filed by the respondent before the Commissioner Central Excise (Appeal) which was allowed by the Commissioner (Appeal), vide the impugned order. The Revenue has challenged the said order in the present appeal. 3. Heard both .....

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