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2013 (12) TMI 1228

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..... ry month on the same amount. Respondent (BSNL) contends that tax was leviable on amount realized and not on outstanding amount and they rely on Letter of Ministry of Finance, Department of Revenue F. No. 137/12/97-CX-4 dated 03.12.97 in this regard. We find that commissioner (Appeal) has considered these submissions of BSNL and allowed their appeal - Decided against Revenue. - Appeal No. 79 of 20 .....

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..... he month of Oct. 01 and added to the billed amount during the Oct. 01 for realization from subscribers and balance of Oct. 01 is being carry forwarded next month, and it is a continuous process. BSNL was asked to reconcile the outstanding amount which they claim to have been paid but they failed to produce documentary evidence regarding payment of service tax for the month of Sept.01. Accordingly .....

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