https://www.taxtmi.com/caselaws?id=398671 The Tribunal ruled in favor of the appellant, M/s. Biswanath Hosiery Mills Ltd, holding that service tax could not be demanded for the period before the introduction of the levy under "Intellectual Property Services." The Tribunal emphasized that the date of rendering the service is crucial in determining tax liability, not the date of payment. The demand, interest, and penalty were overturned, providing the appellant with consequential relief as per the law. en-us Fri, 20 Mar 2020 00:00:00 +0530 Thu, 08 Oct 2020 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398671 The Tribunal ruled in favor of the appellant, M/s. Biswanath Hosiery Mills Ltd, holding that service tax could not be demanded for the period before the introduction of the levy under "Intellectual Property Services." The Tribunal emphasized that the date of rendering the service is crucial in determining tax liability, not the date of payment. The demand, interest, and penalty were overturned, providing the appellant with consequential relief as per the law. Case-Laws Service Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398671