2019 (2) TMI 1684

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..... vice Tax was paid on such component of Service Provider which was received by the appellant subsequent to the due date of receipt cannot be verified at this stage. We remand the matter to the Original Adjudicating Authority with a direction to verify whether Service Tax on such component was paid by the appellant subsequently and if so reconsidered the matter for payment of interest on the same .....

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..... ules, 2011 appellant was required to pay Service Tax on the basis of the invoice raised. It is noted that in the Trade of Construction of Residential Complex invoices were not independently raised but a schedule of payment is agreed between the purchaser of property and the service provide and payment is to be made in accordance with such schedule by the purchaser of property. Therefore, it appear .....

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..... to the Original Adjudicating Authority with a direction to verify whether Service Tax on such component was paid by the appellant subsequently and if so reconsidered the matter for payment of interest on the same. We keep all the issues open before the Original Adjudicating Authority. In above terms, appeal is allowed by way of remand after setting aside the impugned order. (Dictated in .....

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