https://www.taxtmi.com/caselaws?id=220641 The court declared the instruction dated 28.04.2008 invalid as it contradicted established law, specifically regarding the rate of service tax for Works Contract Service. Consequently, show cause notices and demands based on this instruction were deemed invalid. The court emphasized that the taxable event for service tax is the rendition of service, not the receipt of payment, and set aside the adjudication order dated 28.03.2012. This decision reaffirmed the supremacy of court rulings over conflicting instructions in tax matters. en-us Wed, 23 Jan 2013 00:00:00 +0530 Wed, 03 Jun 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220641 The court declared the instruction dated 28.04.2008 invalid as it contradicted established law, specifically regarding the rate of service tax for Works Contract Service. Consequently, show cause notices and demands based on this instruction were deemed invalid. The court emphasized that the taxable event for service tax is the rendition of service, not the receipt of payment, and set aside the adjudication order dated 28.03.2012. This decision reaffirmed the supremacy of court rulings over conflicting instructions in tax matters. Case-Laws Service Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220641