https://www.taxtmi.com/forum/issue?id=108573 No excise duty arises where goods are manufactured but not cleared. Service tax applies only to value realised for services actually rendered; a debit note raised as disputed compensation or civil recovery for unlifted goods does not, on its face, constitute consideration for a taxable declared service, and therefore does not attract service tax or require service-provider registration absent evidence that the amount represents payment for services. en-us Sun, 10 May 2015 13:48:37 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108573 No excise duty arises where goods are manufactured but not cleared. Service tax applies only to value realised for services actually rendered; a debit note raised as disputed compensation or civil recovery for unlifted goods does not, on its face, constitute consideration for a taxable declared service, and therefore does not attract service tax or require service-provider registration absent evidence that the amount represents payment for services. Discussion-Forum Service Tax Sun, 10 May 2015 13:48:37 +0530 https://www.taxtmi.com/forum/issue?id=108573