2019 (2) TMI 2100

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....s appeal has been filed by the department under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order passed by the CESTAT dated 14.06.2017. 2. The question of law sought to be answered are quoted hereunder:- "Whether the show-cause notice issued by the department on the basis of drat audit report is sustainable or not?' 3. We have he....

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.... to the credit of the Central Government by the 5th of the month immediately following the quarter in which the payments are received towards the value of taxable services: Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part of whole of the value of services were not taxable: Provided also that the ser....