2013 (7) TMI 859

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..... the Revenue against the order in appeal No.18/2007/Commr(A)/Raj dated 23.02.2007, passed by Commissioner of Central Excise (Appeal) Rajkot. 2. Brief facts of the case are that M/s. Kandla Port Trust (hereinafter referred to as respondent) are engaged in providing services of Port Service and are holding service tax registration for the same. During the course of audit, it was observed by the dep .....

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..... spondent preferred appeal before the Commissioner Central Excise (Appeals) Rajkot, who vide impugned order had allowed their appeal and set-aside the order in original. Revenue has challenged the impugned order in appeal before this Tribunal in the present appeal. 3. Learned D.R. appearing for the Revenue submits that in the present providing the services and not on the date of issue of invoices. .....

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..... nt is providing the taxable service and not the raising invoice or making payment. Similar view was taken by the Hon'ble High Court of Delhi in the case of Commissioner of Service Tax vs. Consulting Engineering Services (I) Pvt. Limited reported as, in which the Hon'ble High Court has also held that taxable event is providing the taxable service and not the receipt of payment. In view of the above .....

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