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2017 (6) TMI 765 - CESTAT CHANDIGARH

2017 (6) TMI 765 - CESTAT CHANDIGARH - TMI - Event 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 no .....

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change of cause title whereas the Respondent has made Commissioner of Central Excise, Chandigarh-II instead of Commissioner of Central Excise, Chandigarh-I., and, therefore, the same may be modified. 2. Heard the parties and considered the submissions. 3. Considering the fact that the respondent has actually Commissioner of Central Excise, Chandigarh-I to that extent. The application for change of cause title is modified, therefore, the application for change of cause title filed by the applica .....

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igation was conducted in the year 2005 and the books of accounts were resumed on the basis of invoices issued by the appellant on ledger accounts taken away alleged that the appellant is engaged in the activity of providing Event Management Service and not paying service tax thereon. On the basis of invoices, the demand was calculated and the show cause notice was issued in 2008 to demand of service tax of the appellant. The matter was adjudicated and the demand of service tax was confirmed alon .....

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