https://www.taxtmi.com/caselaws?id=444591 The Tribunal set aside the demand for interest on the delayed payment of service tax on mobilisation advances received by the appellant, a construction service provider. It concluded that these advances, treated as secured loans in financial records, were not liable for service tax until included in the consideration upon raising invoices. The impugned order was overturned, and the appeal was allowed, with the Tribunal finding no merit in the Revenue's demand for interest based on the advances received. en-us Fri, 13 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444591 The Tribunal set aside the demand for interest on the delayed payment of service tax on mobilisation advances received by the appellant, a construction service provider. It concluded that these advances, treated as secured loans in financial records, were not liable for service tax until included in the consideration upon raising invoices. The impugned order was overturned, and the appeal was allowed, with the Tribunal finding no merit in the Revenue's demand for interest based on the advances received. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444591