https://www.taxtmi.com/caselaws?id=372020 The Tribunal ruled in favor of the appellant in a case concerning alleged short payment of service tax on mobilisation advances. The appellant's position that the remaining mobilisation amount was not taxable was supported by evidence of a settlement agreement and actions taken post-agreement. The Tribunal interpreted relevant legal provisions and circulars, determining that the liability should be based on services provided and that the amount returned to the service recipient should not be taxable. As a result, the Tribunal set aside the Order confirming the alleged short payment, allowing the appeal. en-us Mon, 03 Dec 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372020 The Tribunal ruled in favor of the appellant in a case concerning alleged short payment of service tax on mobilisation advances. The appellant's position that the remaining mobilisation amount was not taxable was supported by evidence of a settlement agreement and actions taken post-agreement. The Tribunal interpreted relevant legal provisions and circulars, determining that the liability should be based on services provided and that the amount returned to the service recipient should not be taxable. As a result, the Tribunal set aside the Order confirming the alleged short payment, allowing the appeal. Case-Laws Service Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372020