https://www.taxtmi.com/caselaws?id=309002 Service tax liability was held to depend on when the service was actually provided, not on later receipt of payment or a later amendment. Chartered accountant services rendered before the levy came into force were not taxable merely because payment was received afterward, so the demand failed. For subcontracted work, where the main contractor had paid tax on the gross value, separate demand on the subcontractor was not sustained and was also time-barred. Management consultancy services rendered before the withdrawal of exemption under Notification No. 59/98-ST remained exempt, so the retrospective demand could not stand. Penalties and interest also fell once the tax demands were set aside. en-us Wed, 23 Jan 2019 00:00:00 +0530 Sun, 06 Aug 2023 22:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309002 Service tax liability was held to depend on when the service was actually provided, not on later receipt of payment or a later amendment. Chartered accountant services rendered before the levy came into force were not taxable merely because payment was received afterward, so the demand failed. For subcontracted work, where the main contractor had paid tax on the gross value, separate demand on the subcontractor was not sustained and was also time-barred. Management consultancy services rendered before the withdrawal of exemption under Notification No. 59/98-ST remained exempt, so the retrospective demand could not stand. Penalties and interest also fell once the tax demands were set aside. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309002