2014 (1) TMI 1252

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : P N Das, Commissioner (AR) JUDGEMENT Per: S S Kang: 1. When the case was called none appeared on behalf of the assessee i.e, M/s Chate Coaching Classes Pvt. Ltd in spite of notice. On the last two dates also none appeared on behalf of the assessee. Therefore, the appeals are being taken up for disposal in the absence of the Respondents. 2. Revenue also filed appeal against the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal held that service tax liability arises on which the taxable service is provided and not on the date of consideration amount is received. 6. In the present case, as the taxable service is provided after 1.7.2003 and the payments were received in respect of the taxable service which is provided after 1.7.2003 therefore in view of the decisions relied upon by the Revenue we find no merits ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aching and Commercial Institutes with effect from 1.7.2003 and the demand is for the initial period and the assessee had not paid the service tax on the belief that the consideration amounts were received prior to 1.7.2003. As the period relates to initial period, we find that it is not a case for imposition of any penalty as per Section 80 of the Finance Act, 1994 wherein it is provided that notw....