9911796707
TMI Blog2024 (1) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of immovable property service. 3. The short question in the present appeal concerns with the short payment of service tax on the un-billed revenue on account of various services rendered by the appellant. It is the contention that on account of certain services provided on credit basis for which invoicing were done by the service receiver at a later date and therefore, tax on unbilled revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue draws my attention to the following findings of the adjudicating authority : If they paid the service tax after raising the bills as claimed by the appellant, they should have all documents with them. I find that the date of scrutiny was 19.06.2014 i.e. after one year of the billing date , but they failed to produce the same till such time. I also find that in the reply of show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary verification of the re-conciliation statement now produced. The appellants are directed to produce such statement before the original authority. 8. The original authority is directed to decide this matter within 4 months from the date of receipt of the order as the said issue pertains to the year 2012-2013. 9. Appeal stands disposed off by way of remand to the original authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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