https://www.taxtmi.com/caselaws?id=613 The Tribunal ruled in favor of the appellant, a Manpower Recruitment Agency, in a case concerning a differential Service Tax demand based on Income tax Returns. The Tribunal found that the appellant's argument that Income tax returns are filed based on bills and accrual, not on receipts of payment for services rendered, was justified. It noted the distinction between filing Income tax returns and discharging Service Tax, emphasizing that Service Tax is based on amounts received for services rendered. The Tribunal granted the appellant's prayer for waiver of pre-deposit and stayed recovery until the appeal's disposal, scheduling the matter for final hearing after remand. en-us Fri, 23 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=613 The Tribunal ruled in favor of the appellant, a Manpower Recruitment Agency, in a case concerning a differential Service Tax demand based on Income tax Returns. The Tribunal found that the appellant's argument that Income tax returns are filed based on bills and accrual, not on receipts of payment for services rendered, was justified. It noted the distinction between filing Income tax returns and discharging Service Tax, emphasizing that Service Tax is based on amounts received for services rendered. The Tribunal granted the appellant's prayer for waiver of pre-deposit and stayed recovery until the appeal's disposal, scheduling the matter for final hearing after remand. Case-Laws Service Tax Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=613