2018 (1) TMI 373

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....dvocate for Appellant Shri M. Suresh, DC (AR) for Respondent ORDER Per: Dr. D.N. Panda While appellant says that there was no provision under Finance Act, 1994 before 1.4.2011 for recovery of the liability following a system other than cash system of accounting, Revenue says that law shall apply in its own course as that was prevailing before the said date for recovery of tax in discha....

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.... above in the month following the month of receipt of the consideration relating to the taxable service provided during the relevant period. 3.   On the other hand, Revenues submission is that the appellant failed to provide material evidence to ascertain its liability in accordance with the law. Already good time has elapsed and for lack of evidence from the appellant, the liability....

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....ration and explain its case so that no further dispute is carried by both sides for report by the Chief Commissioner of Service Tax to the Tribunal. (iv) On completion of exercise as stated above, learned Chief Commissioner shall submit its report to the Tribunal serving a copy on the appellant to lead his defence if any on the findings of the learned Chief Commissioner by 02.04.2018. 5.&nbs....