2024 (1) TMI 892 - AT - Service Tax

Short payment of service tax - un-billed revenue on account of various services rendered by the appellant - Rule 3 of the point of Taxation Rules, 2011 - HELD THAT - The necessary reconciliation statement for the unbilled revenue with regard to payment of details, had to be made by the appellant in time before the original authority, but they failed to do so. Now, they have presented the said statement and explained that the said statement could not be filed in time before the lower authorities on account of circumstances, which were beyond their control. In these circumstances and in the interest of justice, the matter is required to be remanded to the original authority for necessary verification of the re-conciliation statement now produced. The appellants are directed to produce such statement before the original authority. Appeal stands disposed off by way of remand to the original authority.

Summary

Issues Involved:
The judgment deals with the issue of short payment of service tax on un-billed revenue by a provider of courier service, business auxiliary service, and renting of immovable property service.

Summary:
The appellant, a service provider, had a dispute regarding the short payment of service tax on un-billed revenue for services rendered. The appellant contended that tax on unbilled revenue is paid upon receipt of invoices in accordance with Rule 3 of the Point of Taxation Rules, 2011. The Revenue argued that the appellant failed to produce necessary documents and reconciliation statements in a timely manner. Consequently, the matter was remanded to the original authority for verification of the reconciliation statement presented by the appellant. The original authority was directed to decide the matter within 4 months from the date of receipt of the order, considering the issue pertained to the year 2012-2013. The appeal was disposed of by way of remand to the original authority.