Consideration deemed to be received on the date of encashment of cheque and not on date of receipt

CESTAT, NEW DELHI BENCH Sarvashaktiman Traders (P.) Ltd. Versus Commissioner of Central Excise, Kanpur FINAL ORDER NO. 834/2012-SM(BR) SERVICE TAX APPEAL NO. 729 OF 2011-SM JUNE 27, 2012 ORDER 1. The challenge in the present appeal is to imposition of penalty under the provisions of section 76 of the Finance Act, 1994. 2. After hearing both sides, I find that the appellant was providing business auxiliary services. Their premises was visited by Preventive officers on 23.3.07 and it was found that in respect of the services rendered during the period April, 2006 to December, 20...