2019 (2) TMI 2100

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....gh Raghuvanshi For the Respondent : Atul Gupta ORDER 1. This 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....

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....ssessee is an individual or proprietary firm or partnership firm, the service tax shall be paid 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....