https://www.taxtmi.com/caselaws?id=386320 The High Court of Calcutta upheld the decision of the lower authorities in an appeal under Section 35G of the Central Excise Act, 1944, concerning service tax liability. The court ruled in favor of the respondent, holding that service tax should be based on the amount actually received, not just the amount receivable. As the full amount was not received due to non-payment by another unit of the recipient, the court dismissed the appeal and emphasized the significance of factual considerations in determining service tax liability. en-us Mon, 09 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386320 The High Court of Calcutta upheld the decision of the lower authorities in an appeal under Section 35G of the Central Excise Act, 1944, concerning service tax liability. The court ruled in favor of the respondent, holding that service tax should be based on the amount actually received, not just the amount receivable. As the full amount was not received due to non-payment by another unit of the recipient, the court dismissed the appeal and emphasized the significance of factual considerations in determining service tax liability. Case-Laws Service Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386320