2006 (6) TMI 17

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....tion of penalty on the appellant who is providing advertisement agency services. 2. The matter has been listed for admission. I find from the provisions of Finance Act that there is no bar for filing appeal before the Tribunal in respect of Service tax matters and the Tribunal can entertain any appeal for any amount confirmed. In view of the fact the appeal is admitted. Since the issue involved....

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....lendar month in which the payments are received, towards the value of taxable services: Provided that where the assessee is an individual or proprietary firm or partnership firm, the Service tax shall be paid to the credit of the Central Government by the 5th of the month immediately following the quarter in which the payments are received, towards the value of taxable services: Provided fur....

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.... "5. The point for determination is whether the tax is payable on receipt of service tax from the customers. The appellants' case is that after the tax was received from their customers, they deposited such amount with the government treasury. Neither the appellate authority nor the lower authority has scrutinized the records to find out as to when the tax was received by the appellants. This scru....