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Date of Cheque Presentation is date of payment of Service Tax
Case Law Details
- Case Name
- M/s. DB Corp Ltd. Vs. Commissioner of Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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M/s. DB Corp Ltd. Vs. Commissioner of Central Excise (CESTAT Delhi)
There is demand of interest for the intervening period from the date of presentation of cheque till its realization. I find that as per Rule 6 (2A) of the Service Tax Rules, 1994, the date of presentation of cheque is the date of payment of Service tax. Same view has been taken by the Tribunal in the case of Travel Inn India Pvt. Ltd.
FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-
The appellant is in appeal against the impugned order wherein the demand of service tax on differential amount has been confirmed a...
