https://www.taxtmi.com/caselaws?id=443518 The Tribunal determined that the appellant's liability for service tax on an advance amount should be assessed under Rule 4 of the Point of Taxation Rules, 2011, with the relevant date being October 2012 due to a change in the tax rate. As a result, there was no excess collection of tax by the appellant, and penalties imposed were deemed incorrect. The appeal was allowed, and the demands and penalties against the appellant were not upheld. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 26 Sep 2023 08:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443518 The Tribunal determined that the appellant's liability for service tax on an advance amount should be assessed under Rule 4 of the Point of Taxation Rules, 2011, with the relevant date being October 2012 due to a change in the tax rate. As a result, there was no excess collection of tax by the appellant, and penalties imposed were deemed incorrect. The appeal was allowed, and the demands and penalties against the appellant were not upheld. Case-Laws Service Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443518