https://www.taxtmi.com/caselaws?id=1010 The Tribunal allowed the appeal, upholding the Asst. Commissioner's order and providing consequential relief. It clarified that Service Tax should be calculated on total receipts, not on amounts due from customers, emphasizing that tax payment is only required upon actual receipt of payments for taxable services. The Tribunal granted full stay, stating that Service Tax is not liable to be paid if the assessee has not received payments for taxable services, and deemed the show cause notice beyond one year as time-barred. en-us Fri, 15 Sep 2006 00:00:00 +0530 Fri, 14 Mar 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1010 The Tribunal allowed the appeal, upholding the Asst. Commissioner's order and providing consequential relief. It clarified that Service Tax should be calculated on total receipts, not on amounts due from customers, emphasizing that tax payment is only required upon actual receipt of payments for taxable services. The Tribunal granted full stay, stating that Service Tax is not liable to be paid if the assessee has not received payments for taxable services, and deemed the show cause notice beyond one year as time-barred. Case-Laws Service Tax Fri, 15 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1010