https://www.taxtmi.com/caselaws?id=243202 At the stay stage, the taxability dispute centred on whether service tax liability should follow the date of service or the date of receipt of consideration under Notification No. 9/2004-S.T. The appellant argued that abatement should apply to consideration received later for services rendered during the earlier abatement period, and the record did not conclusively displace that prima facie position. The authority found the balance of convenience in the appellant's favour and noted that compliance with the amended non-availment of Cenvat credit condition required final verification. Waiver of pre-deposit and stay of recovery were therefore granted pending final adjudication. en-us Thu, 31 May 2012 00:00:00 +0530 Mon, 27 Jan 2014 21:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243202 At the stay stage, the taxability dispute centred on whether service tax liability should follow the date of service or the date of receipt of consideration under Notification No. 9/2004-S.T. The appellant argued that abatement should apply to consideration received later for services rendered during the earlier abatement period, and the record did not conclusively displace that prima facie position. The authority found the balance of convenience in the appellant's favour and noted that compliance with the amended non-availment of Cenvat credit condition required final verification. Waiver of pre-deposit and stay of recovery were therefore granted pending final adjudication. Case-Laws Service Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243202