https://www.taxtmi.com/caselaws?id=241563 The Revenue appealed against an order-in-appeal regarding tax liability on an outstanding balance for service tax owed by M/s. Bharat Sanchar Nigam Ltd (BSNL). The dispute centered on whether tax should be imposed on the outstanding balance or the amount realized. BSNL argued for taxation based on the amount realized, supported by a Ministry of Finance letter. The Commissioner (Appeals) and Tribunal sided with BSNL, rejecting the Revenue's claim for tax on the outstanding balance. The decision affirmed BSNL's position, leading to the rejection of the Revenue's appeal. en-us Fri, 03 May 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241563 The Revenue appealed against an order-in-appeal regarding tax liability on an outstanding balance for service tax owed by M/s. Bharat Sanchar Nigam Ltd (BSNL). The dispute centered on whether tax should be imposed on the outstanding balance or the amount realized. BSNL argued for taxation based on the amount realized, supported by a Ministry of Finance letter. The Commissioner (Appeals) and Tribunal sided with BSNL, rejecting the Revenue's claim for tax on the outstanding balance. The decision affirmed BSNL's position, leading to the rejection of the Revenue's appeal. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241563