https://www.taxtmi.com/caselaws?id=77242 Service tax liability depends on the taxable event, namely the provision of consulting engineering service, not on later receipt of consideration. Where the service was completed before the levy became effective and there was no evidence of service rendered during the taxable period, payment received after the effective date did not make the transaction taxable. On that reasoning, the demand was treated as unsustainable and relief followed for the assessee. en-us Tue, 08 Jun 2010 00:00:00 +0530 Tue, 27 Dec 2011 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77242 Service tax liability depends on the taxable event, namely the provision of consulting engineering service, not on later receipt of consideration. Where the service was completed before the levy became effective and there was no evidence of service rendered during the taxable period, payment received after the effective date did not make the transaction taxable. On that reasoning, the demand was treated as unsustainable and relief followed for the assessee. Case-Laws Service Tax Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77242