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TMI Blog2022 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard both the sides. 2. The dispute in this appeal is whether the demand of interest under Section 75 has been rightly raised and whether the demand of service tax on the amount of Rs.1,05,050/- has been rightly raised on the basis of Form-26AS (under the Income Tax Provisions). 3. Ld. Counsel for the appellant explains that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Upon receiving the handing over certificate from the service receiver, the work is completed, as per the contract and thereafter the appellant raises the bills, within the next few days, and only then the appellant is entitled to receive the payment. 4. Ld. Counsel has drawn attention to the chart and all the invoices for the period under dispute, which have been annexed as Annexures-H and I to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hown as 16.01.2013 to 30.10.2013. Thus, it appeared to Revenue that the appellant should have booked the services for payment of service tax in the month of October itself, upon apparent completion of the work. Whereas the actual work has been accepted and approved by the principal as per the 'handing over certificate' on 29.10.2014. Thereafter the invoices have been raised within a month on 11.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt has already been booked and charged to service tax during the previous financial year 2016-2017 as service tax is payable on accrual basis. Evidently, Form 26 AS reflects the amount on cash basis, and accordingly, the demand on this score has been wrongly raised. 9. Considering the facts and circumstances, I am satisfied that the demand has been wrongly raised on the amount of Rs.1,05,050/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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