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TMI Blog2014 (1) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... ed after 1.7.2003 - service tax liability arises on which the taxable service is provided and not on the date of consideration amount is received - Following decision of Sudesh Sharma vs. CCE. Ludhiana [2009 (9) TMI 529 - CESTAT, NEW DELHI] - Decided against assessee. Statutory interest is to be paid by the assessee when the taxable amount is not paid by due date. Penalty u/s 76, 77 & 78 - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 & 43/06 - Final Order Nos. A/2108-2109/2013-WZB/C-I(CSTB) - Dated:- 26-9-2013 - S S Kang and P K Jain, JJ. For the Respondent : P N Das, Commissioner (AR) JUDGEMENT Per: S S Kang: 1. When the case was called none appeared on behalf of the assessee i.e, M/s Chate Coaching Classes Pvt. Ltd in spite of notice. On the last two dates also none appeared on behalf of the assessee. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in Sudesh Sharma vs. CCE. Ludhiana- 2010 (19) STR 512 and CCE vs Krishna Coaching Institute - 2009 (14) STR 18 whereby the Tribunal held that service tax liability arises on which the taxable service is provided and not on the date of consideration amount is received. 6. In the present case, as the taxable service is provided after 1.7.2003 and the payments were received in respect of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s set aside is not sustainable. 9. In respect of the penalty, we find that the service tax is introduced inr3espect of Coaching and Commercial Institutes with effect from 1.7.2003 and the demand is for the initial period and the assessee had not paid the service tax on the belief that the consideration amounts were received prior to 1.7.2003. As the period relates to initial period, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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