https://www.taxtmi.com/caselaws?id=221081 The Tribunal remanded the case back to the adjudicating authority for a fresh consideration, emphasizing the distinction between accrual and cash basis for Service Tax liability. The appellant, M/s National Aviation Company of India Ltd., contended discrepancies in figures due to different accounting methods and highlighted the exemption of consideration received in convertible foreign exchange. The Tribunal criticized the authority for not adequately verifying the appellant's claims and directed cooperation between the parties for accurate assessment of Service Tax liability. The appeal was disposed of by way of remand, stressing the importance of thorough examination and cooperation for a fair resolution. en-us Tue, 11 Dec 2012 00:00:00 +0530 Thu, 21 Feb 2013 07:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221081 The Tribunal remanded the case back to the adjudicating authority for a fresh consideration, emphasizing the distinction between accrual and cash basis for Service Tax liability. The appellant, M/s National Aviation Company of India Ltd., contended discrepancies in figures due to different accounting methods and highlighted the exemption of consideration received in convertible foreign exchange. The Tribunal criticized the authority for not adequately verifying the appellant's claims and directed cooperation between the parties for accurate assessment of Service Tax liability. The appeal was disposed of by way of remand, stressing the importance of thorough examination and cooperation for a fair resolution. Case-Laws Service Tax Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221081