https://www.taxtmi.com/caselaws?id=294503 The Tribunal held that the appellant, liable for service tax, must pay tax when the amount is received in their accounts, as per Rule 6(1) of the Service Tax Rules, 1994. The explanation to the rule clarified that payments from associated enterprises trigger service tax liability. The appellant's argument of paying tax upon receipt in their books was rejected. The appeal was allowed, setting aside the previous order, emphasizing the literal interpretation of the provision for determining service tax liability based on actual receipt in the appellant's accounts. en-us Fri, 17 May 2019 00:00:00 +0530 Sun, 18 Apr 2021 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294503 The Tribunal held that the appellant, liable for service tax, must pay tax when the amount is received in their accounts, as per Rule 6(1) of the Service Tax Rules, 1994. The explanation to the rule clarified that payments from associated enterprises trigger service tax liability. The appellant's argument of paying tax upon receipt in their books was rejected. The appeal was allowed, setting aside the previous order, emphasizing the literal interpretation of the provision for determining service tax liability based on actual receipt in the appellant's accounts. Case-Laws Service Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294503