https://www.taxtmi.com/caselaws?id=257243 The Tribunal allowed the appeal for remand in a case involving Service Tax demand under the Reverse Charge Mechanism. The appellant contested liability for services received before 18.4.2006, despite payments made post that date. The Tribunal stressed the importance of service receipt dates in determining tax liability, directing a remand for establishing these dates based on evidence provided. The judgment highlighted that tax liability should be based on service rendering dates, not payment dates, emphasizing the need for accurate determination of service receipt dates for tax assessment. en-us Mon, 20 Jan 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257243 The Tribunal allowed the appeal for remand in a case involving Service Tax demand under the Reverse Charge Mechanism. The appellant contested liability for services received before 18.4.2006, despite payments made post that date. The Tribunal stressed the importance of service receipt dates in determining tax liability, directing a remand for establishing these dates based on evidence provided. The judgment highlighted that tax liability should be based on service rendering dates, not payment dates, emphasizing the need for accurate determination of service receipt dates for tax assessment. Case-Laws Service Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257243