2015 (3) TMI 179

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.... Agarwal, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petitions are directed against Order-in-Original No. 12/COMMR(BKS)/LTU-M/ST-2012 dated 25.3.2013 passed by the Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. Vide the impugned order, a Service Tax demand of Rs. 1,58,34,571/- has been confirmed against the appellant M/s Man Industrie....

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....o 18.4.2006 and, therefore, in respect of services received prior to 18.4.2006, the appellant is not liable to pay any Service Tax, even though they have made payment for the services received after 18.4.2006. It is his contention that from the documents available on record, this position also becomes very clear. He also relies on the decision of the Hon'ble High Court of Delhi in the case of ....

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....atter be remanded back to the adjudicating authority for consideration of the date of receipt of services. 4. Learned Addl. Commissioner (AR) appearing for the Revenue, on the other hand, points out that in this case, in respect of some of the transactions, there is overlapping of period i.e. services have rendered both prior to 18.4.2006 and after 18.4.2006 and, therefore, in respect of servic....

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.... is required to be dealt with in this case is the date of receipt of the services by the appellant, which is crucial for the determination of exigibility of Service Tax and not the date of payment for the receipt of service. This position is settled by the Hon'ble High Court of Delhi in the case of Consulting Engineering Services (supra) and Vistar Construction Ltd. (supra). Therefore, the mat....