https://www.taxtmi.com/caselaws?id=354600 Services completed before 01.06.2007 were not subject to service tax merely because consideration was received later and reflected in subsequent ST-3 returns. The Tribunal followed the settled position, including the assessee's earlier case and the Supreme Court ruling, that works contract and commercial or industrial construction services rendered before the levy date do not become taxable by reason of delayed receipt of payment. On that basis, denial of abatement and the consequential service tax demands could not survive, and the demand orders were set aside with consequential relief. en-us Thu, 09 Nov 2017 00:00:00 +0530 Wed, 31 Jan 2018 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354600 Services completed before 01.06.2007 were not subject to service tax merely because consideration was received later and reflected in subsequent ST-3 returns. The Tribunal followed the settled position, including the assessee's earlier case and the Supreme Court ruling, that works contract and commercial or industrial construction services rendered before the levy date do not become taxable by reason of delayed receipt of payment. On that basis, denial of abatement and the consequential service tax demands could not survive, and the demand orders were set aside with consequential relief. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354600