https://www.taxtmi.com/caselaws?id=238235 The Tribunal ruled in favor of the applicant, holding that service tax liability should be determined based on the date of receiving service, not the payment date. Despite payments being made after the introduction of section 66A, the Tribunal emphasized that the crucial factor for tax liability determination is the date of service receipt. Consequently, the Tribunal granted a waiver of pre-deposit and imposed a stay on collection during the appeal process, clarifying the importance of the timing of service receipt in assessing tax obligations accurately. en-us Mon, 29 Jul 2013 00:00:00 +0530 Fri, 18 Oct 2013 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238235 The Tribunal ruled in favor of the applicant, holding that service tax liability should be determined based on the date of receiving service, not the payment date. Despite payments being made after the introduction of section 66A, the Tribunal emphasized that the crucial factor for tax liability determination is the date of service receipt. Consequently, the Tribunal granted a waiver of pre-deposit and imposed a stay on collection during the appeal process, clarifying the importance of the timing of service receipt in assessing tax obligations accurately. Case-Laws Service Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238235