https://www.taxtmi.com/caselaws?id=268378 The Tribunal set aside the order confirming a demand of interest on Service Tax, ruling in favor of the appellant. It held that the lower authorities misinterpreted the provisions regarding the relevant date for payment of Service Tax when services were provided to an associate enterprise. The Tribunal clarified that payments received through banking channels without book adjustments did not constitute payment for the purposes of Service Tax. Therefore, the demand for interest was deemed unjustified, and the appeal was allowed. en-us Wed, 22 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268378 The Tribunal set aside the order confirming a demand of interest on Service Tax, ruling in favor of the appellant. It held that the lower authorities misinterpreted the provisions regarding the relevant date for payment of Service Tax when services were provided to an associate enterprise. The Tribunal clarified that payments received through banking channels without book adjustments did not constitute payment for the purposes of Service Tax. Therefore, the demand for interest was deemed unjustified, and the appeal was allowed. Case-Laws Service Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268378