https://www.taxtmi.com/caselaws?id=242886 The Appellate Tribunal CESTAT NEW DELHI upheld a demand of Rs.22,29,549/- and penalty under Section 78 of the Act. The appellant's plea that the amount was not received during the relevant period was rejected. The liability to remit service tax is not contingent on receipt of the amount by the service provider. The stay application was rejected, and time for deposit of the adjudicated amount was granted for four weeks. Compliance was listed for 5.6.2013. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242886 The Appellate Tribunal CESTAT NEW DELHI upheld a demand of Rs.22,29,549/- and penalty under Section 78 of the Act. The appellant's plea that the amount was not received during the relevant period was rejected. The liability to remit service tax is not contingent on receipt of the amount by the service provider. The stay application was rejected, and time for deposit of the adjudicated amount was granted for four weeks. Compliance was listed for 5.6.2013. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242886