https://www.taxtmi.com/caselaws?id=367639 The appellant, engaged in construction services, received mobilization charges. The Revenue claimed service tax was due on these charges. The Original Adjudicating Authority demanded tax payment with interest and penalty. The Commissioner (Appeals) agreed that the charges were part of the service value but disagreed on immediate tax liability. The appellant cited Point of Taxation Rules and a Tribunal order, seeking remand. The Tribunal remanded the case for fresh consideration, emphasizing proper application of rules and precedents. The appeal was allowed by remand, addressing tax liability and timing of tax payment for mobilization charges. en-us Fri, 03 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367639 The appellant, engaged in construction services, received mobilization charges. The Revenue claimed service tax was due on these charges. The Original Adjudicating Authority demanded tax payment with interest and penalty. The Commissioner (Appeals) agreed that the charges were part of the service value but disagreed on immediate tax liability. The appellant cited Point of Taxation Rules and a Tribunal order, seeking remand. The Tribunal remanded the case for fresh consideration, emphasizing proper application of rules and precedents. The appeal was allowed by remand, addressing tax liability and timing of tax payment for mobilization charges. Case-Laws Service Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367639