https://www.taxtmi.com/caselaws?id=3507 The Tribunal set aside the impugned order and remanded the case for a fresh calculation of service tax based on payments received rather than the accrual basis in the profit and loss account. It directed a detailed assessment for instances where service tax was not collected separately from clients, emphasizing the need to determine tax liability accurately. The appellants were granted a hearing opportunity for penalty determination and consideration of the extended period, ensuring a fair resolution of their tax obligations. en-us Fri, 26 Oct 2007 00:00:00 +0530 Thu, 20 Mar 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3507 The Tribunal set aside the impugned order and remanded the case for a fresh calculation of service tax based on payments received rather than the accrual basis in the profit and loss account. It directed a detailed assessment for instances where service tax was not collected separately from clients, emphasizing the need to determine tax liability accurately. The appellants were granted a hearing opportunity for penalty determination and consideration of the extended period, ensuring a fair resolution of their tax obligations. Case-Laws Service Tax Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3507