2010 (1) TMI 819

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....nd allied consultancy services based at Salem and Chennai. The service tax registration obtained originally for Consulting Engineers was amended as Consulting Engineering & Architect by incorporating the taxable services, viz, Architect Services, Consulting Engineer, Testing, Inspection, Certification, Site Preparation and Clearance. The petitioner was visited with a show cause notice by the Assistant Commissioner of central Excise, Salem Division proposing to levy service tax for the period from 1999 to 2004. The proposal was subsequently confirmed and the petitioner filed an appeal before the Commissioner of Appeals, who cancelled the penalty. The second respondent herein issued a further notice dated 18-4-2007 for the period from October....

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.... the petitioner in a proper perspective and the prima facie case made, the Tribunal has passed an order directing the petitioner to pay a sum of Rs. 10.00 lakhs within a period of 8 weeks and report compliance on or before 19-10-2009. Hence, the present writ petition. 6. In support of the contention, the petitioner placed reliance on the decision of the Gujarat High Court reported in 2009 (14) S.T.R. 146 (Guj.) (Commr. of C.Ex. & Cus., Vadodara-II v. Schott Glass India Pvt. Ltd.) that when the taxable event is not on the receipt for the services rendered, but as to the actual execution of rendering the service, the petitioner has prima facie case for granting the plea of waiver. 7. A perusal of the order of the Tribunal date....

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....eliance on the decision of this Court in the case of M/s. Varalakshmi Mills Ltd., v. CCE, Madurai [2009 (239) E.L.T. 226 (Mad.)] and the decision reported in 2006 (204) E.L.T. 513 (S.C.) = 2008 (12) S.T.R. 104 (S.C.) (M/s. Benara Valves Ltd.), the respondents prayed for dismissal of the writ petition. 9. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 10. The consistent case of the petitioner is that on the admitted fact that for executing the services, the petitioner had received payment subsequently. Hence, the decision of the Gujarat High Court reported in 2009 (14) S.T.R. 146 (Guj.) (Commr. of C.Ex. & Cus., Vadodara-II v. Schott Glass Indis Pvt. Ltd.) has a di....