https://www.taxtmi.com/caselaws?id=281452 Service tax liability arises only on provision of a taxable service, not merely on receipt of an advance. On the facts stated, the amount was taken as an advance against a bank guarantee and no taxable service had yet been provided; the timing of any later adjustment would matter only for fixing when tax incidence arose. Accordingly, the advance receipt was not subject to service tax in the absence of an actual taxable service. en-us Mon, 09 Jan 2017 00:00:00 +0530 Thu, 20 Jun 2019 15:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281452 Service tax liability arises only on provision of a taxable service, not merely on receipt of an advance. On the facts stated, the amount was taken as an advance against a bank guarantee and no taxable service had yet been provided; the timing of any later adjustment would matter only for fixing when tax incidence arose. Accordingly, the advance receipt was not subject to service tax in the absence of an actual taxable service. Case-Laws Service Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281452