2015 (10) TMI 116

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.... R.K. Grover, A.R.   ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant with respect to Order-in-Review No. (ST-86/09)09 of 2010 dated 15/02/2010 under which Reviewing Authority has confirmed demand of Rs. 7,49,697/- against the appellant, alongwith interest, and an equivalent amount of penalty has also been imposed upon the appellant under Section 78 of the Financ....

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....anism where service tax is required to be paid on the date of receiving of bill for the services rendered. This view is fortified by the case law of Reliance Industries Ltd. vs. CCE, Rajkot reported in (2008) 15 STT 29 (AHD. CESTAT). In para 6.2, 6.3 and 7 of this case law, CESTAT Ahmedabad held as follows :- 6.2 In Central Excise also, the duty on clearances for any month (other than March) be....