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2018 (8) TMI 812 - AT - Service TaxBusiness Auxiliary Service - it was alleged that they have not reflected the correct value of the service in their ST-3 returns filed by them during the financial year 2009-10 to 2013-14 - Held that:- The dispute in the present appeal relates to the verification of the facts as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment which has been received by the appellant in one particular period was on account of the services belonging to the previous financial year. In such a scenario, the appellant’s stand has to be verified correctly from their books of account and should be matched properly. Appeal allowed by way of remand.
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