9911796707
TMI Blog2013 (6) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Sahab Singh : This appeal has been filed by M/s Hazi A.P. Bava Co. (hereinafter referred to as appellants) against Order-in-Appeal No. 15(CB)ST/JPR-II/2011 dated 27.1.2011. 2. Brief facts of the case are that during the course of checking of records of the appellant, it was observed by the audit that appellants have not paid service tax on the amount of advances received by them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore there is no doubt that tax is payable on the advances received in quarter by 5th of the month following the quarter. Since it was not done by the appellants, interest is chargeable on the advances from 5th of month following the quarter to date of payment. 6. As regards question of time bar, I find that Show Cause Notice in this case was issued on 27.7.2009 demanding interest for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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