https://www.taxtmi.com/caselaws?id=370638 Service tax liability for Manpower Recruitment or Supply Agency Service depends on when the taxable service is rendered, not when payment is received. Where services were completed before 01.05.2006, the later amendment expanding the service scope did not permit taxation merely because receipts came after that date. The Board's clarification supported the view that post-01.05.2006 collections relating to pre-01.05.2006 placement activities were outside the levy. Accordingly, receipts linked to services rendered before the levy became applicable were not chargeable to service tax, and the demand could not be sustained. en-us Mon, 12 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370638 Service tax liability for Manpower Recruitment or Supply Agency Service depends on when the taxable service is rendered, not when payment is received. Where services were completed before 01.05.2006, the later amendment expanding the service scope did not permit taxation merely because receipts came after that date. The Board's clarification supported the view that post-01.05.2006 collections relating to pre-01.05.2006 placement activities were outside the levy. Accordingly, receipts linked to services rendered before the levy became applicable were not chargeable to service tax, and the demand could not be sustained. Case-Laws Service Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370638