https://www.taxtmi.com/caselaws?id=4416 The appellant, a clearing & forwarding agent, contested the imposition of Service Tax and Education Cess for the period April 2002 to September 2005. The appellant argued for payment of Service Tax only upon receiving payments for taxable services provided. Authorities found discrepancies in balance sheet entries triggering the tax liability. The case focused on Rule 6(1) of the Service Tax Rules, amendments to the rule, Sections 66 and 68 of the Act, accrual basis accounting, and the limitation period. The judgment set aside the Commissioner (Appeals) order for fresh consideration on liability and limitation issues. en-us Thu, 14 Feb 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4416 The appellant, a clearing & forwarding agent, contested the imposition of Service Tax and Education Cess for the period April 2002 to September 2005. The appellant argued for payment of Service Tax only upon receiving payments for taxable services provided. Authorities found discrepancies in balance sheet entries triggering the tax liability. The case focused on Rule 6(1) of the Service Tax Rules, amendments to the rule, Sections 66 and 68 of the Act, accrual basis accounting, and the limitation period. The judgment set aside the Commissioner (Appeals) order for fresh consideration on liability and limitation issues. Case-Laws Service Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4416