9911796707
TMI Blog2016 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... .R) for the Respondent. ORDER The appeal is directed against the Order-in-Appeal No. NGP/EXCUS/000/APP/228/14-15 dtd.22/12/2014 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur, whereby the Ld. Commissioner upholding the Order-in-Original No. 70/VW/JC/ST/2013 dt.31.12.2013, rejected the appeal of the appellant. 2. The issue involved in the present case is that whether the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised to their client as prescribed in the Circular F. No. B.11/1/2002-TRU dt.1.8.2002. According to which, the Entertainment Tax shall not be liable to service tax subject to condition that it is shown separately in the bill raised to the client by the service provider. 5. I have carefully considered the submissions made by the Ld. AR and perused the record. I find that the appellant have submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the impugned order and remand the matter to the original adjudicating authority to verify the payment particulars of Entertainment Tax, and if it is found that the Entertainment Tax has been correctly paid, the demand shall not sustain attributed to the Entertainment Tax. The appeal is disposed of by way of remand to the original adjudicating authority in the above terms. (Pronounced & Dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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