2018 (7) TMI 94

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....maniyan, AC (AR) For the Respondent ORDER Per Bench The appellants herein were providing 'Mandap Keeper Service'. On perusal of records pertaining to the period April 2005 to September 2007, it emerged that - i) they had collected advance and accounted the same under the categories ‚General Fund‛, and ‚Temporary Receipt‛. ii) It further emerged that the appellants ho....

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.... Mandap, during the function then the customer is liable to pay this amount. If they fail to pay, then the security deposit amount will be adjusted towards the amount due from the customers for the damage caused by them. The balance amount if any will be refunded to the customers. v) The accounts will be settled with the customer only after completion of the function. The amount for usage of Man....

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....notice dt. 4.8.2009, an amount of Rs. 9,30,674/- towards service tax demand with interest of Rs. 51,895/- and penalty 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....

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....mmediately paid in the next quarter in which the service tax is due and the balance amount collected towards the mandapam is also paid in the quarter in which the amount is collected. Ld. Advocate pointed out that during the period of dispute namely 1.4.2005 to 31.9.2007 the erstwhile provisions of Rule 6 of the Service Tax Rules, 1994 were in force. The said rule was substituted by the Service Ta....