https://www.taxtmi.com/caselaws?id=235469 The tribunal held that interest is chargeable on advances received by the appellant for services, as service tax should have been paid on the gross amount charged, including advances. The appellant's failure to pay tax on advances promptly led to interest being chargeable. The tribunal also found the demand to be time-barred, as the Show Cause Notice was issued beyond the applicable limitation period, resulting in the dismissal of any penalty imposition. Consequently, the appeal was allowed in favor of the appellant due to the unsustainable demand and absence of grounds for penalty imposition. en-us Fri, 21 Jun 2013 00:00:00 +0530 Thu, 10 Dec 2015 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235469 The tribunal held that interest is chargeable on advances received by the appellant for services, as service tax should have been paid on the gross amount charged, including advances. The appellant's failure to pay tax on advances promptly led to interest being chargeable. The tribunal also found the demand to be time-barred, as the Show Cause Notice was issued beyond the applicable limitation period, resulting in the dismissal of any penalty imposition. Consequently, the appeal was allowed in favor of the appellant due to the unsustainable demand and absence of grounds for penalty imposition. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235469