https://www.taxtmi.com/caselaws?id=367543 The Tribunal ruled in favor of the appellant, setting aside the service tax demand for lease agreements with Railways entered before 16.05.2008. Emphasizing the timing of the agreements predating the introduction of the taxable service category, the Tribunal held that no liability for service tax arises for events occurring before the specified taxable service's enactment. Citing precedent and a Board's letter, the Tribunal concluded that since the lease agreements were one-time events before the taxable service introduction, the appellant was not liable to pay service tax. Both appeals were allowed, providing relief to the appellant. en-us Thu, 23 Aug 2018 00:00:00 +0530 Sat, 22 Sep 2018 06:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367543 The Tribunal ruled in favor of the appellant, setting aside the service tax demand for lease agreements with Railways entered before 16.05.2008. Emphasizing the timing of the agreements predating the introduction of the taxable service category, the Tribunal held that no liability for service tax arises for events occurring before the specified taxable service's enactment. Citing precedent and a Board's letter, the Tribunal concluded that since the lease agreements were one-time events before the taxable service introduction, the appellant was not liable to pay service tax. Both appeals were allowed, providing relief to the appellant. Case-Laws Service Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367543