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TMI Blog2006 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 843/2006-SM(BR)(PB) - Dated:- 5-6-2006 - [Order] - The issue involved in this appeal is regarding imposition of penalty on the appellant who is providing advertisement agency services. 2. The matter has been listed for admission. I find from the provisions of Finance Act that there is no bar for filing appeal before the Tribunal in respect of Service tax matters and the Tribunal c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the calendar month in which the payments are received, towards the value of taxable services: Provided that where the assessee is an individual or proprietary firm or partnership firm, the Service tax shall be paid to the credit of the Central Government by the 5th of the month immedia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Bensons Advertising (P) Ltd. [2006 (1) S.T.R. 140 (Tri. - Mumbai)] has held as under:- "5. The point for determination is whether the tax is payable on receipt of service tax from the customers. The appellants' case is that after the tax was received from their customers, they deposited such amount with the government treasury. Neither the appellate authority nor the low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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