https://www.taxtmi.com/caselaws?id=261589 The Tribunal ruled in favor of the appellant, holding that the service tax demand on 'Consulting Engineer' services received from associate enterprises abroad was not sustainable. The Tribunal found that the demand, raised on the outstanding amount received before a specific date, was not supported by evidence of payment by the appellant. Citing precedent, the Tribunal determined that the amendment to the Explanation should not be applied retrospectively, emphasizing that debit entries made before a certain date cannot be considered as payments towards service tax liability until actual payment is made. Consequently, the demand for interest for alleged delay in discharging the service tax liability was deemed unsustainable, and the Tribunal waived the requirement of pre-deposit and stayed the recovery of the adjudicated liability during the appeal process. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 16 Jul 2015 08:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261589 The Tribunal ruled in favor of the appellant, holding that the service tax demand on 'Consulting Engineer' services received from associate enterprises abroad was not sustainable. The Tribunal found that the demand, raised on the outstanding amount received before a specific date, was not supported by evidence of payment by the appellant. Citing precedent, the Tribunal determined that the amendment to the Explanation should not be applied retrospectively, emphasizing that debit entries made before a certain date cannot be considered as payments towards service tax liability until actual payment is made. Consequently, the demand for interest for alleged delay in discharging the service tax liability was deemed unsustainable, and the Tribunal waived the requirement of pre-deposit and stayed the recovery of the adjudicated liability during the appeal process. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261589