https://www.taxtmi.com/caselaws?id=32436 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision, affirming that the taxable event for Service Tax is the rendering of taxable services. The liability to pay Service Tax falls on the recipient from the specified date in the relevant Rule, not on the invoice or payment date. The Court dismissed the appeal, finding no substantial legal question warranting interference, as the Tribunal's decision aligned with the law, determining that the taxable event occurred when the services were rendered, not when the payment was made. en-us Thu, 22 Jan 2009 00:00:00 +0530 Tue, 15 Apr 2014 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32436 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision, affirming that the taxable event for Service Tax is the rendering of taxable services. The liability to pay Service Tax falls on the recipient from the specified date in the relevant Rule, not on the invoice or payment date. The Court dismissed the appeal, finding no substantial legal question warranting interference, as the Tribunal's decision aligned with the law, determining that the taxable event occurred when the services were rendered, not when the payment was made. Case-Laws Service Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32436