TaxTMI 
TaxTMI 
2002 (12) TMI 441
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....A.K. Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue in the present appeal relates to the service tax allegedly not paid by the appellants on the services provided to its customer. 2. Ld. Advocate, Shri P. Dutta appearing along with Shri B. Banerjee, ld. Advocate, submits that the period in dispute is from July 1994 to September 1998. The demand....
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....hone dues are not realised and are written off in a regular measure. He submits that their liability to pay tax in respect of the said amount arises only on realisation of the consideration of the service provided by them. Drawing our attention to Section 65 (16) of the Finance Act, 1994, he submits that "taxable service" means any service provided to a subscriber, by the telegraph authority, in r....
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....ort to Delhi-II Commissionerate's Trade Notice No. 20/2002, dated 23-5-2002 reported in 2002 (50) RLT M49 to a query which is as follows :- "Is service tax payable when service has been rendered, but no sums have been realised in payment?" It has been clarified that Rule 7 of the Service Tax Rules payable only on the value of the taxable services relied upon during the period." 3. Shri Dutt....
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....sp; call charges for the period from 16-4-1994 to 15-6-1994. (c) All input data for billing were furnished to computer branch by the 10th of the preceding month i.e. July, 1994. (d) The Finance Act, 1994 relating to Service Tax was received from D.O.T. after 1-7-1994 as such there was no scope for levying Service Tax on Rent....