2024 (1) TMI 892

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Halder, both Authorised Representive for the Appellant Shri P. K. Ghosh & Shri B.K.Singh, both Authorized Representative for the Respondent ORDER Per Rajeev Tandon : Heard both the parties. 2. The appellant is a provider of courier service, business auxiliary service and renting of immovable property service. 3. The short question in the present appeal concerns with the short p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the point of taxation shall be the date of completion of provision of the service. (b) In case, where the person providing the service, receives a payment before the time specified in clauses (a), the time, when he receives such payment, toe the extent of such payment." 5. The ld.A.R. for the Revenue draws my attention to the following findings of the adjudicating authority : ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esented 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. 7. 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....