https://www.taxtmi.com/caselaws?id=384300 The Tribunal ruled in favor of the appellant, stating that the amounts receivable cannot be considered as part of the consideration for services provided as they were not received or invoiced. The service tax demand of Rs. 34 lakhs and penalty imposed were set aside as they were based on the unreceived amounts. The appeal was allowed, and the penalty was deemed unwarranted. en-us Wed, 06 Mar 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384300 The Tribunal ruled in favor of the appellant, stating that the amounts receivable cannot be considered as part of the consideration for services provided as they were not received or invoiced. The service tax demand of Rs. 34 lakhs and penalty imposed were set aside as they were based on the unreceived amounts. The appeal was allowed, and the penalty was deemed unwarranted. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384300