2017 (6) TMI 534

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....r the Appellant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER The appellant is in appeal against the impugned order confirming the demand of interest for the intervening period.   2.   The facts of the case are that, the appellant being a service recipient, paid consideration of royalty to their foreign service provider (Associate Enterprise -Holding Company)....

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....with effect from 01.04.2012, which is applicable to the present case.  He submits that, as per Rule 7 of the said Rules, the appellant is required to pay service tax on the date of accounting the same in the books of accounts or the date of payment, whichever is earlier i.e. 5th day of the next month,  which the appellant has complied.   Therefore, he submits that the demand of....

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....he Act, shall be the date on which payment is made: Provided that, where the payment is not made within a period of six months of the date of invoice, the point of taxation shall be determined as if this rule does not exist: Provided further in case of "associated enterprises", where the person providing the service is located outside India, the point of taxation shall be the date of debit i....