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of <h1>CESTAT Ahmedabad: Service tax payable on realization of charges, not demand confirmation.</h1> The Appellate Tribunal CESTAT Ahmedabad dismissed the Department's appeal against a Commissioner's order on Service Tax demand. The Tribunal held that ... Discrepancies in order of original authority - respondent submits that the duty becomes payable only after realization of service charges and therefore, a demand as proposed on the turnover mentioned in the balance-sheet 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 The Appellate Tribunal CESTAT Ahmedabad heard a Department's appeal against a Commissioner's order regarding Service Tax demand. The original authority confirmed a demand exceeding the show cause notice amount and imposed a penalty. The Commissioner (Appeals) set aside the order due to discrepancies. The Tribunal rejected the department's appeal, stating that service tax is payable only upon realization of service charges.
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