Service Tax Appeal Dismissed: Date of Cheque Presentation as Payment Date

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Order-in-Appeal, considering the date of cheque presentation as the date of Service Tax payment. As the cheque was honored and the amount credited to the Government account, the appeal was rejected.

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The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the Order-in-Appeal. The Tribunal held that the date of presentation of the cheque is considered the date of payment of Service Tax, citing a previous decision. Since the cheque was not dishonored and the amount was credited in the Government account, the appeal was dismissed.

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