https://www.taxtmi.com/caselaws?id=206377 The Tribunal allowed the appeal, stating that the service tax rate applicable at the time of receipt of payment should apply in cases where tax was paid on advance amounts received. The Tribunal highlighted the lack of clarity in the Finance Act, 1994, regarding the tax rate date, and emphasized that the appellants had paid tax on the full value received without objection from the department. They referenced the Point of Taxation Rules, 2011, and concluded in favor of the appellants, granting them consequential benefits. en-us Thu, 11 Aug 2011 00:00:00 +0530 Sun, 30 Oct 2011 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206377 The Tribunal allowed the appeal, stating that the service tax rate applicable at the time of receipt of payment should apply in cases where tax was paid on advance amounts received. The Tribunal highlighted the lack of clarity in the Finance Act, 1994, regarding the tax rate date, and emphasized that the appellants had paid tax on the full value received without objection from the department. They referenced the Point of Taxation Rules, 2011, and concluded in favor of the appellants, granting them consequential benefits. Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206377