https://www.taxtmi.com/caselaws?id=32715 The Tribunal ruled in favor of the appellant regarding the time limitation for the demand of service tax, finding the demand time-barred due to a delayed notice issuance. However, the Tribunal held that service tax was applicable on advance payments received for services to be rendered after the introduction of service tax, emphasizing the flexibility of payment dates in determining tax liability. The Tribunal clarified that the Finance Act 2003 and relevant notifications obligated payment of service tax on advance payments, rejecting the argument against levying tax on amounts received before the introduction of service tax. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32715 The Tribunal ruled in favor of the appellant regarding the time limitation for the demand of service tax, finding the demand time-barred due to a delayed notice issuance. However, the Tribunal held that service tax was applicable on advance payments received for services to be rendered after the introduction of service tax, emphasizing the flexibility of payment dates in determining tax liability. The Tribunal clarified that the Finance Act 2003 and relevant notifications obligated payment of service tax on advance payments, rejecting the argument against levying tax on amounts received before the introduction of service tax. Case-Laws Service Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32715