https://www.taxtmi.com/caselaws?id=440032 The appeal challenged the demand of service tax on advance receipts for construction projects and the imposition of interest on delayed payment of service tax. The Tribunal held that the appellant is not liable to pay service tax on advances for works contract services. Additionally, as the appellant was not liable to pay service tax, the imposition of interest on delayed payment was deemed unsustainable. The impugned order was set aside, and consequential relief was granted to the appellant. en-us Tue, 04 Jul 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440032 The appeal challenged the demand of service tax on advance receipts for construction projects and the imposition of interest on delayed payment of service tax. The Tribunal held that the appellant is not liable to pay service tax on advances for works contract services. Additionally, as the appellant was not liable to pay service tax, the imposition of interest on delayed payment was deemed unsustainable. The impugned order was set aside, and consequential relief was granted to the appellant. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440032