https://www.taxtmi.com/caselaws?id=357585 The court held that the Tax Research Unit's clarification was ultra vires, Service Tax could not be levied on amounts received before the date of levy, and the claim of suppression by the appellant was not justified. The appeals were allowed in favor of the assessee, and the issues were answered against the Department. en-us Thu, 07 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357585 The court held that the Tax Research Unit's clarification was ultra vires, Service Tax could not be levied on amounts received before the date of levy, and the claim of suppression by the appellant was not justified. The appeals were allowed in favor of the assessee, and the issues were answered against the Department. Case-Laws Service Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357585