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TMI Blog2017 (6) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax was payable on receipt basis and in this case demand has been confirmed on the basis of invoices issued by the appellant - It is not the case of the Revenue that the invoices have been issued and not recorded in the records and received the amount of service provider without showing in the books of accounts - appeal allowed - decided in favor of appellant. - Appeal No. ST/57821/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the applicant is allowed. Appeal NO. ST/57821/2013 1. The appellant is in appeal against the impugned order wherein the demand of service tax of ₹ 2,94,894/- has been confirmed along with interest and various penalties were also imposed on the appellant under the category of Event Management Service for the period 2003-2004 to 2005-2006. 2. The facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant submits that during the impugned period, the service tax is payable on receipt basis not on the basis of invoices issued by the appellant and on the basis of the demand, the invoices issued by the appellant. Therefore, basis of demand is in-correct, therefore, demand is not sustainable. 4. On the other hand, the Ld. AR supported the impugned order and submits that there was duplici ..... X X X X Extracts X X X X X X X X Extracts X X X X
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