https://www.taxtmi.com/caselaws?id=737 The Tribunal allowed the appeal in a case concerning liability for service tax on consultancy engineering services. It held that service tax is payable only upon receipt of payments for taxable services, as per Section 68 of the Finance Act 1994 and Rule 6 of the Service Tax Rules. The appellants' non-receipt of payments was confirmed, leading to the appeal being allowed. Additionally, the Tribunal found the demands for service tax were time-barred due to continuous return filings and the department's awareness of the non-receipt of payments, granting a full stay on the demands. en-us Mon, 19 Jun 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=737 The Tribunal allowed the appeal in a case concerning liability for service tax on consultancy engineering services. It held that service tax is payable only upon receipt of payments for taxable services, as per Section 68 of the Finance Act 1994 and Rule 6 of the Service Tax Rules. The appellants' non-receipt of payments was confirmed, leading to the appeal being allowed. Additionally, the Tribunal found the demands for service tax were time-barred due to continuous return filings and the department's awareness of the non-receipt of payments, granting a full stay on the demands. Case-Laws Service Tax Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=737