https://www.taxtmi.com/caselaws?id=359652 The Tribunal allowed the appeals, setting aside the demand for service tax under Scientific and Technical Consultancy Service for the period in question. It was determined that the services received did not qualify under this category as per the Finance Act, 1994. Additionally, the Tribunal ruled in favor of the appellant regarding the payment of service tax based on the receipt of payment for services provided, not the date of service provision, leading to the dismissal of the interest payment discrepancies. en-us Wed, 14 Mar 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359652 The Tribunal allowed the appeals, setting aside the demand for service tax under Scientific and Technical Consultancy Service for the period in question. It was determined that the services received did not qualify under this category as per the Finance Act, 1994. Additionally, the Tribunal ruled in favor of the appellant regarding the payment of service tax based on the receipt of payment for services provided, not the date of service provision, leading to the dismissal of the interest payment discrepancies. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359652