https://www.taxtmi.com/caselaws?id=344263 The tribunal allowed the appeal, granting relief to the appellant in a case concerning the demand of interest for the intervening period based on the Point of Taxation Rules, 2011. The tribunal found that the appellant complied with Rule 7 by paying service tax promptly after accounting for services, justifying the interest demand. The respondent's reliance on Rule 3, stating service tax should be paid at the quarter's end, was not accepted. The tribunal emphasized the payment date as the point of taxation for recipients, with exceptions for delayed payments, leading to the appellant's successful appeal. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344263 The tribunal allowed the appeal, granting relief to the appellant in a case concerning the demand of interest for the intervening period based on the Point of Taxation Rules, 2011. The tribunal found that the appellant complied with Rule 7 by paying service tax promptly after accounting for services, justifying the interest demand. The respondent's reliance on Rule 3, stating service tax should be paid at the quarter's end, was not accepted. The tribunal emphasized the payment date as the point of taxation for recipients, with exceptions for delayed payments, leading to the appellant's successful appeal. Case-Laws Service Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344263