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2019 (2) TMI 2100 - HC - Central ExciseValidity of show-cause notice issued by the department on the basis of drat audit report - HELD THAT:- The show-cause notice which was issued by the department was presumably issued on the basis of the notion that the assessee was liable to tax on the amount so received by it - Rule 6 of the Service Tax Rules, 1994 makes it abundantly clear that the service tax is payable on an amount which is received and not on an amount which may be received in future. The conclusion drawn by the Tribunal that the show-cause notice is bad and not in accordance with Rules is, therefore, correct. The question of law is, therefore, answered in favour of the assessee and against the department - appeal dismissed.
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