https://www.taxtmi.com/caselaws?id=31757 A departmental appeal against the Commissioner (Appeals) was found unsustainable where the order-in-original contained serious discrepancies, including confirmation of demand beyond the amount proposed in the show cause notice. The tribunal also noted that service tax became payable only on realization of charges, which supported the assessee's position. On these facts, the appeal was rejected and the order of the Commissioner (Appeals) was maintained in favour of the assessee. en-us Mon, 01 Oct 2007 00:00:00 +0530 Sat, 13 Jun 2009 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31757 A departmental appeal against the Commissioner (Appeals) was found unsustainable where the order-in-original contained serious discrepancies, including confirmation of demand beyond the amount proposed in the show cause notice. The tribunal also noted that service tax became payable only on realization of charges, which supported the assessee's position. On these facts, the appeal was rejected and the order of the Commissioner (Appeals) was maintained in favour of the assessee. Case-Laws Service Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31757