2024 (1) TMI 892

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....tive 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 payment of service tax on the un-billed rev....

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....ion 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 : "If they paid the service tax after raising the bills as claimed by the appel....