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 ch

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