2019 (8) TMI 489

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....ar, Member (Technical) For The Appellant : Shri Rajesh Chhibber (Advocate) For The Respondent : Shri Sandeep Kumar Singh (Dy. Commr.) AR ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Rajesh Chhibber learned advocate on behalf of the appellant and Shri Sandeep Kumar Singh learned A.R. for Revenue, we note that in the present case appellants were providin....

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....ll the amount is in the books of account of the builder it will be security deposit available with him and in the books of account of the appellant the said amount will be receivable. Both the sides agree that on all the amounts which the appellant had received the appellant had paid due service tax. It appeared to Revenue that the amounts which were receivable by the appellant should also be trea....