2019 (2) TMI 1684

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....nt : Shri Dharmendra Srivastava (CA) For the Respondent : Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Dharmenedra Srivastava, Chartered Accountant appearing on behalf of the appellant & Shri Gyanendra Kumar Tripathi, learned Deputy Commissioner appearing on behalf of the Revenue, we note th....

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.... that the said amount of Service Tax was discharged by the appellant subsequent to the said due date on receipt of payment from purchasers as and when amount was received and therefore, there is no short payment of Service Tax. The Revenue reiterated the findings of the impugned order. 2. In order to verify whether Service Tax was paid on such component of Service Provider which was received by....