2018 (7) TMI 94

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....al Fund‛, and ‚Temporary Receipt‛. ii) It further emerged that the appellants however had paid service tax liability on these amounts only after the provisions of service to their customers. iii) Appellants used to collect advance amount from their customers when they book the mandap, for which they had paid the service tax within the due date and there is no dispute in this regard. The only dispute is with regard to refundable security deposit collected from their customers. They used to collect the refundable security deposit at the time of booking the mandap itself. This security deposit will be refunded to the customers after completion of function and settlement of accounts by them. iv) The ....

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....alty under various provisions were also proposed. An amount of Rs. 9,30,674/- paid by the appellants belatedly was also proposed to be appropriated. In adjudication that followed, vide an order dt. 17.03.2010, original authority confirmed the proposed demand of tax and interest, however dropped the proposals to impose penalties. Appellants preferred appeal before the Commissioner (Appeals) only on the issue of demand of interest on security deposit to the extent of Rs. 41,866/-. The lower appellate authority vide the impugned order dt. 17.1.2011 rejected the appeal. Hence the appellants are before this forum. 3. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate submitted that at the time booking only adv....