https://www.taxtmi.com/caselaws?id=355059 The Tribunal upheld the Commissioner (Appeals) decision that the taxable event for the discharge of service tax liability for March 2008 is the date of rendering taxable services, not the realization of payment. The Tribunal dismissed the Revenue's appeal, emphasizing legal precedents and court decisions highlighting the importance of service provision over payment realization in service tax matters. This ruling clarifies the distinction between the two events in determining service tax liability, aligning with established legal principles. en-us Wed, 25 Oct 2017 00:00:00 +0530 Fri, 09 Feb 2018 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355059 The Tribunal upheld the Commissioner (Appeals) decision that the taxable event for the discharge of service tax liability for March 2008 is the date of rendering taxable services, not the realization of payment. The Tribunal dismissed the Revenue's appeal, emphasizing legal precedents and court decisions highlighting the importance of service provision over payment realization in service tax matters. This ruling clarifies the distinction between the two events in determining service tax liability, aligning with established legal principles. Case-Laws Service Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355059