Service Tax Applies Only to Contracts After July 1, 2003; Earlier Contracts Exempt Regardless of Payment Date. https://www.taxtmi.com/highlights?id=38593 Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will invite Service Tax and any contract which is concluded prior to 1-7-2003 will not invite imposition of Service Tax. - HC en-us Mon, 26 Mar 2018 08:36:40 +0530 Mon, 26 Mar 2018 08:36:40 +0530 TaxTMI RSS Generator Service Tax Applies Only to Contracts After July 1, 2003; Earlier Contracts Exempt Regardless of Payment Date. https://www.taxtmi.com/highlights?id=38593 Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will invite Service Tax and any contract which is concluded prior to 1-7-2003 will not invite imposition of Service Tax. - HC Highlights Service Tax Mon, 26 Mar 2018 08:36:40 +0530 https://www.taxtmi.com/highlights?id=38593