Dispute Over Service Tax on Un-Billed Revenue Remanded for Verification; Resolution Expected in Four Months.

The appellant, a service provider, faced a dispute over short payment of service tax on un-billed revenue. The Revenue claimed the appellant did not timely submit necessary documents. The matter was remanded to the original authority for verification of the reconciliation statement. The original authority was instructed to resolve the issue within four months, as it related to the 2012-2013 period. The appeal was disposed of by remanding it to the original authority.

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Issues Involved:
The judgment deals with the issue of short payment of service tax on un-billed revenue by a provider of courier service, business auxiliary service, and renting of immovable property service.

Summary:
The appellant, a service provider, had a dispute regarding the short payment of service tax on un-billed revenue for services rendered. The appellant contended that tax on unbilled revenue is paid upon receipt of invoices in accordance with Rule 3 of the Point of Taxation Rules, 2011. The Revenue argued that the appellant failed to produce necessary documents and reconciliation statements in a timely manner. Consequently, the matter was remanded to the original authority for verification of the reconciliation statement presented by the appellant. The original authority was directed to decide the matter within 4 months from the date of receipt of the order, considering the issue pertained to the year 2012-2013. The appeal was disposed of by way of remand to the original authority.

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