Service Tax Payable on advance received, No postponement of liability till provision of service or raising of bill

CESTAT, NEW DELHI BENCH Hajee A.P. Bava & Co. Versus Commissioner of Central Excise FINAL ORDER NO. 55192 OF 2013 STAY ORDER NO. 55385 OF 2013 APPLICATION NO. ST/STAY NO. 2878 OF 2012 APPEAL NO. ST/2211 OF 2012 DATE OF PRONOUNCEMENT : JANUARY 9, 2013 ORDER D.N. Panda, Judicial Member – Heard this matter extensively. 2. When page 6 of the show cause notice making reference to IAR-52/09, not filed earlier by appellant was provided in the course of hearing that enabled to appreciate contention of both sides. The report forming part of paper book of Appeal folder No. 221...