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2017 (6) TMI 765 - AT - Service TaxEvent Management Service - non-payment of tax - appellant submits that during the impugned period, the service tax is payable on receipt basis not on the basis of invoices issued by the appellant and on the basis of the demand, the invoices issued by the appellant - Held that: - during the impugned period, the service tax was payable on receipt basis and in this case demand has been confirmed on the basis of invoices issued by the appellant - It is not the case of the Revenue that the invoices have been issued and not recorded in the records and received the amount of service provider without showing in the books of accounts - appeal allowed - decided in favor of appellant.
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