Custom, Excise & Service Tax Tribunal
Cst, Delhi vs Aman Shilpi Agencies Pvt. Ltd on 23 August, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Service Tax Appeal No.ST/55471/2013-ST[SM]
[Arising out of O-I- A No.254/ST/DLH/2012 dated 08.10.2012 passed by the Commissioner (Appeals), New Delhi.
CST, Delhi Appellant
Vs.
Aman Shilpi Agencies Pvt. Ltd. Respondent
Present for the Appellant :Shri R.K. Mishra, DR Present for the Respondent :Shri A. Jaju, Advocate Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:23.08.2013 Final ORDER NO. 57406/2013 DATED:23.08.2013 PER: D.N.PANDA Only dispute involved in Departments appeal is whether the date of providing service shall decide taxability or date of receipt of consideration shall be the date for taxability. Law is well settled that the service tax shall be levied on the date of service provided. Therefore ld. Commissioner (Appeals) is correct in para 4 of his order to hold that incidence for levy arises on the date of service provided. Accordingly, Revenues appeal does not sustain for which that is dismissed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita 0 0 ST/3935/2012-ST[SM]