2007 (10) TMI 266

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..... et is not to be upheld - Commissioner (Appeals) set aside the order of the original authority as discrepancies are serious in nature. Further service tax becomes payable only on realization of charges for the services rendered- Commissioner is justified in setting aside demand - ST/17/2006 - A/2572/2007-WZB/AHD - Dated:- 1-10-2007 - Shri M. Veeraiyan, Member (T) Shri K.J. Sanchis, JDR, for .....

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..... penalty of Rs.26,157/-. (c) The Commissioner (Appeals), taking note of the above discrepancies, set aside the order of the original authority and allowed the appeal of the party. 4. The learned JDR seeks restoration of the order-in-original. 5. The learned advocate appearing for the respondent submits that in Service Tax, the duty becomes payable only after realization of service charges .....

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