https://www.taxtmi.com/caselaws?id=240963 A plea that service tax was not payable because the amount had not been realised could not be raised for the first time in appeal, as it had not been urged before the adjudicating authority. The court also treated service tax on monetary consideration as prima facie linked to the gross amount charged under section 67 of the Finance Act, 1994, rather than actual receipt during the relevant period. On pre-deposit and penalty, it considered the issue debatable in light of the appellant's government ownership and granted stay of penalty during the appeal, while directing deposit of the service tax amount. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 07 Sep 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240963 A plea that service tax was not payable because the amount had not been realised could not be raised for the first time in appeal, as it had not been urged before the adjudicating authority. The court also treated service tax on monetary consideration as prima facie linked to the gross amount charged under section 67 of the Finance Act, 1994, rather than actual receipt during the relevant period. On pre-deposit and penalty, it considered the issue debatable in light of the appellant's government ownership and granted stay of penalty during the appeal, while directing deposit of the service tax amount. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240963