https://www.taxtmi.com/caselaws?id=269918 The Tribunal held that service tax was not leviable on advances received as they are considered security deposits, not payments for taxable services. The Commissioner's demand for service tax on advances was deemed as double taxation since the advance was adjusted against the invoice value when services were rendered. The Tribunal also found the show cause notice untimely and dismissed penalties under Sections 77 and 78, ultimately allowing the appeal and providing consequential relief. en-us Wed, 02 Dec 2015 00:00:00 +0530 Mon, 16 May 2016 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269918 The Tribunal held that service tax was not leviable on advances received as they are considered security deposits, not payments for taxable services. The Commissioner's demand for service tax on advances was deemed as double taxation since the advance was adjusted against the invoice value when services were rendered. The Tribunal also found the show cause notice untimely and dismissed penalties under Sections 77 and 78, ultimately allowing the appeal and providing consequential relief. Case-Laws Service Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269918