2017 (6) TMI 765

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....;                                    Shri. R.K. Sharma, AR- for the respondent ORDER The applicant has filed an application for change of cause title whereas the Respondent has made Commissioner of Central Excise, Ch....

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....he case are that the appellant is engaged in the activity of providing 'Event Management Service' during the period 2003-2004 to 2005-2006. The investigation 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'....

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....t there was duplicity of the demand was dropped and remaining demand is sustainable against the appellant. 5. Heard the parties and considered the submissions. 6. On careful consideration submissions made by both the sides, I find 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 app....