2024 (3) TMI 798

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.....K. Batra, Chartered Accountant for the appellant. Shri Manoj Kumar, Authorised Representative for the respondent. ORDER Challenge in this appeal is to the Order-in-Appeal No.145/ST/DLH/2013 dated 21.06.2013, whereby the Commissioner (Appeals) confirmed the amount of service tax in terms of the show cause notice. 2. The appellant is registered with the Service Tax Department under the ....

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....n support of his submission, reliance was placed on the following decisions :- (i) Vistar Construction (P) Ltd. Vs. Union of India Dated 23.01.2013 - 2013 (31)STR 129 (Delhi). (ii) Association of Leasing & Financial Service Cos. Vs. Union of India dated 26.10.2010 - 2010 (20)STR 417 (SC). (iii) Amit Metaliks Ltd. Vs. Commissioner of CGST, Bolpur Dated 25.10.2019 - 2020 (....

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....one that would be relevant and not the rate of tax on the date on which payments were received as the taxable event under the Finance Act was providing or rendition of the taxable services. From the decisions cited by the appellant, we find that the issue as regards the liability of the appellant to pay the service tax accrues in terms of the date on which the services were provided and not when t....