2014 (1) TMI 1252

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....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 same impugned order whereby Commissioner (Ap....

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.... 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 in the contention of the assesee. Hence the appeal ....