https://www.taxtmi.com/caselaws?id=32790 The Tribunal held that Service Tax is payable on advance payments received before 1.7.2003 for services rendered after this date, as Service Tax is linked to the rendering of services. The Tribunal also determined that the appellants were liable to pay tax based on the value of services attributable to the relevant month/quarter. Penalties were set aside due to the interpretative nature of the legal provisions, and the benefit of cum-tax was extended to the appellants. The Tribunal upheld the orders on merit but disposed of the appeals by setting aside penalties and the extended period of limitation. en-us Tue, 16 Dec 2008 00:00:00 +0530 Mon, 21 Apr 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32790 The Tribunal held that Service Tax is payable on advance payments received before 1.7.2003 for services rendered after this date, as Service Tax is linked to the rendering of services. The Tribunal also determined that the appellants were liable to pay tax based on the value of services attributable to the relevant month/quarter. Penalties were set aside due to the interpretative nature of the legal provisions, and the benefit of cum-tax was extended to the appellants. The Tribunal upheld the orders on merit but disposed of the appeals by setting aside penalties and the extended period of limitation. Case-Laws Service Tax Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32790