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2009 (4) TMI 119
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.... certified on 23.4.2009 in Appeal No. ST/70/2009) Shri Vipul B. Khandhar, Consultant for Appellant Dr. Manoj Kumar Rajak, SDR for Respondent Per B.S.V. Murthy: Appellants are engaged in providing construction services. It was noticed that the appellants had availed cenvat credit under Cenvat Credit Rules 2004 to the tune of Rs.74,888/- in the quarter ending March 2006 and simultaneousl....
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.... submits that it is the taxable event which is relevant and in this case the services were rendered during January and February, 2006 and only payment was received in March, 2006. Since the taxable event occurred during the period prior to issue of Notification No. 01/2006-ST dated 01.3.2006 and during the period of rendering taxable service, they have received input/input services and at that tim....
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....cation No. in existence was 01/2006-ST dated 01.3.2006 and therefore, the service tax should have been paid on the basis of that Notification only Therefore, the stand taken by the Revenue is correct. 4. I have considered the submissions made by both the sides. There is no dispute that the service was provided prior to amendment arid by the time payment was received and tax liability arose, the....