2014 (7) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Respondent : Shri V K Agarwal, Addl. Commr. (AR) PER : Ashok Jindal The appellant is in appeal against the impugned order along with an application for stay wherein their appeal has been dismissed for non-compliance of the stay order. 2. The brief facts of the case are that the appellant before me is Superintendent of Police, Nagpur. The appellant provided security service to IPL ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aggrieved from the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that during the impugned period the liability of service tax arises on actual receipt of the remuneration of the service provided. In fact, in this case the appellant has not received any amount from Vidarbha Cricket Association towards security services. Therefore, they are not liable to pa....