https://www.taxtmi.com/caselaws?id=34313 Service tax liability depended on when the taxable service was rendered, not when payment was later received. Because the services were provided before 01.03.2006, the assessee had already satisfied the taxable event during the currency of Notification No. 18/2005-ST and retained the corresponding abatement and Cenvat credit. The later rescission and substitution of the notification could not retrospectively remove benefits already earned for services performed in that earlier period. For continuous services, tax treatment follows the period of actual performance. On that basis, the demand was not sustainable and consequential relief followed. en-us Mon, 06 Apr 2009 00:00:00 +0530 Wed, 07 Oct 2009 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34313 Service tax liability depended on when the taxable service was rendered, not when payment was later received. Because the services were provided before 01.03.2006, the assessee had already satisfied the taxable event during the currency of Notification No. 18/2005-ST and retained the corresponding abatement and Cenvat credit. The later rescission and substitution of the notification could not retrospectively remove benefits already earned for services performed in that earlier period. For continuous services, tax treatment follows the period of actual performance. On that basis, the demand was not sustainable and consequential relief followed. Case-Laws Service Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34313