Custom, Excise & Service Tax Tribunal
Unknown vs M/S. Arsh Publicity Pvt. Ltd on 27 September, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing : 27.09.2013
Date of Decision : 27.09.2013
ST/4015/2012-ST[SM]
[Arising out of Order-in-Appeal No. 221/ST/DLH/2012 dated 12.09.2012 passed by the Commissioner (Appeal), Central Excise, Delhi]
For Approval & Signature:
Honble Mr. Sahab Singh, Member (Technical)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
Yes
3.
Whether their Whether their Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
YesC.S.T & ST, Delhi Appellant
Vs.
M/s. Arsh Publicity Pvt. Ltd. Respondent
Appearance:
Shri Rakesh Puri, AR - for the Appellant
None - for the Respondent
Coram : Honble Mr. Sahab Singh, Member (Technical)
Final ORDER NO. 57923/2013
Per Sahab Singh :
This appeal is filed by Revenue against the Order-in-Appeal No. 221/ST/DLH/2012 dated 12.09.2012 passed by the Commissioner (Appeal), Central Excise, Delhi.
2. Brief facts of the case are that M/s. Arsh Publicity Pvt. Ltd. (hereinafter referred to as respondents) are engaged in providing the Advertising Agency Services to their clients and are paying the service tax. During scrutiny of records it was observed that the respondents have short paid the service tax amount of Rs. 14,361/- for the quarter ending September, 2004, as they are liable to pay service tax at the rate applicable on the date of receipt of the payment whereas the assessee has paid the service tax on the rate applicable on the date of rendition of the service. In the present case taxable value was realized by the respondents after 10.09.2004 and at that point that rate of service tax was increased to 10.2% from 8%. Accordingly a Show Cause Notice dated 21.09.2005 was issued to the respondents demanding the service tax interest and proposing penalties Show Cause Notice Adjudicated against the respondents. Respondents filed an appeal and Commissioner (Appeal) vide impugned order has allowed their appeal.
3. Heard Ld DR and no one appeared on behalf of the respondents.
4. I find that issue is no longer res-integra as it has been settled by Honble High Court of Delhi in case of Vistar Construction (P) Ltd. reported in2013 (31) STR 129 (Del.) in which it was held that the rate of service tax applicable is rate applicable on date of rendition of service and not rate applicable on receipt of payment of consideration .
5. Accordingly following the said decision I find no infirmity in the Order-in-Appeal and I uphold the same and reject the Revenue appeal.
(Sahab Singh) Member (Technical) Neha 1