https://www.taxtmi.com/caselaws?id=385306 The Tribunal set aside the Commissioner's order, ruling in favor of the Appellant, who had already paid the disputed service tax amount in April 2008 based on the receipt basis. The judgment highlighted the importance of considering historical tax liability calculation methods and the need for thorough examination of evidence for compliance. It emphasized the necessity for adjudicating authorities to address all relevant issues raised by parties for a fair decision. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 03 Sep 2019 08:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385306 The Tribunal set aside the Commissioner's order, ruling in favor of the Appellant, who had already paid the disputed service tax amount in April 2008 based on the receipt basis. The judgment highlighted the importance of considering historical tax liability calculation methods and the need for thorough examination of evidence for compliance. It emphasized the necessity for adjudicating authorities to address all relevant issues raised by parties for a fair decision. Case-Laws Service Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385306