2013 (2) TMI 635

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.... Respondent. ORDER D.N. Panda, Judicial Member - Heard this matter extensively. 2. When page 6 of the show cause notice making reference to IAR-52/09, not filed earlier by appellant was provided in the course of hearing that enabled to appreciate contention of both sides. The report forming part of paper book of Appeal folder No. 2212 of 2012 by the appellant having relevance to the prese....

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....dates. Whereas as per section 67 of the Finance Act, 1994, and rule 6 of Service Tax Rules, 1994, they are liable to pay service tax on the advance payment on the 5th day of the month immediately following the quarter in which the payments are received, towards the value of taxable services." (Emphasis supplied) 4. The contention of the appellant is that the advances appearing under different c....

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....end so Revenue gets support of Section 67(3) of the Finance Act, 1994 and submits that gross amount charged for taxable service provided includes any amount received towards providing such taxable service before, during or after provision thereof. It appears that Revenue has correctly conceived that amount attributable to taxable service even received in advance should not escape taxation in terms....

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....y of the part of the advance attributable to taxable service and that did not form part of returns filed subsequently that amount shall be brought to tax without escapement. Law does not permit postponement of liability because of specific provision under section 67(3) of the Finance Act. To such proposition of law, appellant says that for the default, appellant shall compensate Revenue with inter....