9911796707
TMI Blog2022 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and the appellant have rightly paid service tax, upon completion of the work, coinciding with raising of the invoice within 30 days. Accordingly, the demand of interest is set aside. Demand of service tax on the amount of Rs.1,05,050/- due to mis-match in Form 26 AS and ST-3 Return - period April, 2017 to June, 2017 - HELD THAT:- Evidently, Form 26 AS reflects the amount on cash basis, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Form-26AS (under the Income Tax Provisions). 3. Ld. Counsel for the appellant explains that the appellant is involved in rendering the services under the head, Erection, Commissioning and Installation Services , and are mainly doing the work of laying underground telecom cables. As per the terms of the work order/contract, the appellant is entitled to raise the bill only on acceptance/appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art and all the invoices for the period under dispute, which have been annexed as Annexures-H and I to the paper book. It is evident from the Chart that after work has been certified and handed over accepted by the service receiver, the appellant has raised bills on the clients within the next few days or within a month. Only thereafter, they have received the payment. The appellant have booked th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding over certificate on 29.10.2014. Thereafter the invoices have been raised within a month on 11.12.2014 and service tax paid accordingly. 6. Similarly, ld. Counsel demonstrates in respect of all the invoices, that the invoices have been raised within 30 days of the approval by the service receiver, which is the date of completion of service as per the contract. 7. In view of the aforem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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