https://www.taxtmi.com/caselaws?id=257732 The Tribunal held that the service tax demand from the appellant's Holding Company before 18.04.2006 was unsustainable, following legal principles that tax liability arises upon service provision, not payment receipt. Regarding services from other offshore providers between 18.04.2006 and 31.03.2007, the Tribunal set aside the demand of Rs. 87,20,909/- due to the appellant's prior service tax payments and remanded the matter for re-quantification. The judgment favored the appellant on both issues, emphasizing the timing of service provision as the basis for service tax liability. en-us Fri, 17 Oct 2014 00:00:00 +0530 Fri, 20 Mar 2015 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257732 The Tribunal held that the service tax demand from the appellant's Holding Company before 18.04.2006 was unsustainable, following legal principles that tax liability arises upon service provision, not payment receipt. Regarding services from other offshore providers between 18.04.2006 and 31.03.2007, the Tribunal set aside the demand of Rs. 87,20,909/- due to the appellant's prior service tax payments and remanded the matter for re-quantification. The judgment favored the appellant on both issues, emphasizing the timing of service provision as the basis for service tax liability. Case-Laws Service Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257732