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2024 (1) TMI 892 - CESTAT KOLKATAShort payment of service tax - un-billed revenue on account of various services rendered by the appellant - Rule 3 of the point 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 circumstances, which were beyond their control. In these circumstances and in the interest of justice, the matter is required to be remanded to the original authority for necessary verification of the re-conciliation statement now produced. The appellants are directed to produce such statement before the original authority. Appeal stands disposed off by way of remand to the original authority.
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