https://www.taxtmi.com/caselaws?id=162773 The Tribunal allowed the appeal, setting aside the impugned order, and ruled in favor of the appellant. It concluded that Service Tax cannot be demanded based on amounts shown in Income Tax returns, as tax liability arises only upon actual receipt of payments for taxable services. The Tribunal emphasized that Service Tax should be calculated on total receipts rather than amounts due, aligning with previous rulings and relevant provisions of the Finance Act 1994 and Service Tax Rules. Consequently, the appellant was granted relief, and any consequential relief was also allowed. en-us Tue, 14 Nov 2006 00:00:00 +0530 Wed, 14 Feb 2024 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162773 The Tribunal allowed the appeal, setting aside the impugned order, and ruled in favor of the appellant. It concluded that Service Tax cannot be demanded based on amounts shown in Income Tax returns, as tax liability arises only upon actual receipt of payments for taxable services. The Tribunal emphasized that Service Tax should be calculated on total receipts rather than amounts due, aligning with previous rulings and relevant provisions of the Finance Act 1994 and Service Tax Rules. Consequently, the appellant was granted relief, and any consequential relief was also allowed. Case-Laws Service Tax Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162773