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2019 (2) TMI 1684 - AT - Service TaxConstruction of Residential Complex invoices - Point of taxation - it appeared to Revenue that the appellant was required to pay Service Tax on such date as per schedule when the amount was due from purchaser to the Service Provider - HELD THAT:- In order to verify whether Service 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 - appeal allowed by way of remand.
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