https://www.taxtmi.com/caselaws?id=77205 Service tax liability arises from the date of provision of the taxable service, so commission agent services rendered during an exempt period could not be taxed merely because consideration was received later. Tax also could not be computed on billed amounts where payment had not been received, requiring recomputation of taxable value under the receipt-based rule. The assessee's claim to small service provider exemption under Notification No. 6/05-S.T. was left open for consideration in de novo proceedings. The demand and penalty were set aside for fresh determination of taxable value and further examination of the remaining exemption claim. en-us Thu, 24 Sep 2009 00:00:00 +0530 Fri, 03 Sep 2010 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77205 Service tax liability arises from the date of provision of the taxable service, so commission agent services rendered during an exempt period could not be taxed merely because consideration was received later. Tax also could not be computed on billed amounts where payment had not been received, requiring recomputation of taxable value under the receipt-based rule. The assessee's claim to small service provider exemption under Notification No. 6/05-S.T. was left open for consideration in de novo proceedings. The demand and penalty were set aside for fresh determination of taxable value and further examination of the remaining exemption claim. Case-Laws Service Tax Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77205