https://www.taxtmi.com/caselaws?id=245287 The Tribunal held that the amount collected in an escrow account by a construction company for safeguarding against future service tax liability was not to be considered as service tax under Section 73A of the Finance Act, 1994. As the liability for service tax was not determined and the amount was held separately pending a final decision, the Tribunal ruled that Section 73A did not apply. Consequently, the order demanding payment of service tax was set aside, and the appeal was allowed. en-us Tue, 18 Feb 2014 00:00:00 +0530 Mon, 05 May 2014 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245287 The Tribunal held that the amount collected in an escrow account by a construction company for safeguarding against future service tax liability was not to be considered as service tax under Section 73A of the Finance Act, 1994. As the liability for service tax was not determined and the amount was held separately pending a final decision, the Tribunal ruled that Section 73A did not apply. Consequently, the order demanding payment of service tax was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245287