2013 (7) TMI 665

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.... the Order in Appeal No. 357/ST/DLH/2012 dated 31.12.2012. 2. The M/s Iscent E Services Pvt. Ltd. (Respondent) are registered with the service tax Department and are engaged in the business of Manpower Recruitment Services. A Show Cause Notice was issued for demanding service tax amounting to Rs. 13,869/- for the period October, 2004 to March, 2005 in respect of short payment of service tax. Show....

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....he ground of short payment of the service tax as the payment was received by the respondent much after providing of the service and at the time of receiving the payment rates of service tax were revised upwards. I find that issue is decided by the Gujarat High Court in case of Commissioner of Central Excise Cus., Vadodara Vs Schott Glass India Pvt. Ltd. reported in 2009 (14) STR 146 (Guj.) and Del....