https://www.taxtmi.com/caselaws?id=75576 The court ruled in favor of the Revenue, allowing their appeal and setting aside the previous order that imposed penalties on the appellant for not paying service tax on advance coaching fees received before the taxable period. The judgment clarified that the liability to pay service tax arises when the service is actually provided, regardless of the date of payment receipt. The court emphasized that advance payments for services falling within a taxable period do not absolve the service provider from their tax obligation when the service is rendered. en-us Fri, 28 Aug 2009 00:00:00 +0530 Sat, 26 Apr 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75576 The court ruled in favor of the Revenue, allowing their appeal and setting aside the previous order that imposed penalties on the appellant for not paying service tax on advance coaching fees received before the taxable period. The judgment clarified that the liability to pay service tax arises when the service is actually provided, regardless of the date of payment receipt. The court emphasized that advance payments for services falling within a taxable period do not absolve the service provider from their tax obligation when the service is rendered. Case-Laws Service Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75576