9911796707
TMI Blog2007 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... is not acceptable - Admittedly, the service tax amount was shown separately in the invoices - As the tax was not paid at the time of payment of services value, the Revenue’s contention is in the realm of assumptions and presumption – impugned order of commissioner is upheld – appeal rejected - E/2178/2003 & ST/32/2003 - A/2539-2540/2007-WZB/AHD, - Dated:- 27-9-2007 - Ms. Archana Wadhwa, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty amount stands recovered by them from their customers and as such, has been correctly rejected by the Commissioner (Appeals). In view of the above submission made by ld. Advocate, we reject the appeal filed by M/s. Gujarat Chemical Port Terminal Co. Ltd. 3. Revenue's appeal is against that part of the impugned order of Commissioner(Appeals), vide which he has held that an amount of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s. Prachar Communications Ltd. [2006 (2) STR 492 (Tri. Mum.)] has held that taxable event in the case of service tax, is not time of rendering of services but the same is realization of payment for services so rendered. As the tax was not paid at the time of payment of services value, the Revenue's contention is in the realm of assumptions and presumption. No infirmity can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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