https://www.taxtmi.com/caselaws?id=294669 The Tribunal allowed the appeal of a private limited company facing a show cause notice for short payment of Service Tax during 2009-10 to 2012-13. The Tribunal set aside the lower authorities' orders, emphasizing the shift in the method of discharging Service Tax liability from cash to accrual basis post 01.04.2011. It considered the distinction between cash and accrual basis for Service Tax liability, particularly regarding bad debts, non-realization of debtors, and services rendered pre and post 01.04.2011, ultimately ruling in favor of the appellant. en-us Thu, 12 Sep 2019 00:00:00 +0530 Tue, 27 Apr 2021 12:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294669 The Tribunal allowed the appeal of a private limited company facing a show cause notice for short payment of Service Tax during 2009-10 to 2012-13. The Tribunal set aside the lower authorities' orders, emphasizing the shift in the method of discharging Service Tax liability from cash to accrual basis post 01.04.2011. It considered the distinction between cash and accrual basis for Service Tax liability, particularly regarding bad debts, non-realization of debtors, and services rendered pre and post 01.04.2011, ultimately ruling in favor of the appellant. Case-Laws Service Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294669