2015 (1) TMI 1002

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This application filed by the applicant is seeking waiver of pre-deposit of interest confirmed against them by way of impugned order. 2. Brief facts of the case are that the applicant provided services to their "associate firm" during the period 10.05.2008 to 31.03.2011 and were paying service tax at the time of receipt of consideration of the service provided by them. Revenue was of the view....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit to the account of the service provider. In this case the service tax is paid at the time of the actual receipt of the consideration. Therefore, the question of payment of interest is not arise. 5. On the other hand, the learned A.R. supported the impugned order. 6. Considered the submissions made by both sides. 7. I have gone through the provisions of Service Tax Rules, 1994. As per t....