Determination of liability of service tax on the basis of payment certificate, Service Tax

[Sudhir Kumar]

On the basis of payment certificate for the period 2017-18, can it be possible to decide the payment made for the period April 2017 to June 2017 (Service Tax period). Whether the Sale.Tax deduction shown in Payment Certificate shall be assumed that the payment is pertaining to the period of S.Tax i.e before implementation of GST and on the basis of such details exemption befefit for the period April 2017 to June 2017 could be claimed.

The client have only payment certificate for the period 2017-18 received from the government organisation in lieu of providing exempted service as defined under notification no. 25/2012-ST dated 20.06.2012. But the department have not considered the payment voucher date reflected in payment certificate after 30.06.2017 and issued a demand of Service Tax. The department seek agreement copy but as of now such agreement is not lie with the client. Further, the department has given befefit of exemption against only those payment which voucher date was before 01.07.2017. However, the client have provided exempted service.

Whether the department's move to issue the notice and adjudicate the case is correct. What the remedies are available for the clients now.

Please guide