https://www.taxtmi.com/caselaws?id=312807 Validity of a show-cause notice issued on the basis of a draft audit report was challenged and rejected because the demand did not follow the statutory scheme requiring service tax to be paid on amounts actually received. The analysis applied the timeline and payment principle in the service tax rules, concluding that tax cannot be demanded for future or unrealised receipts. The Tribunal's finding that the notice was unsustainable was upheld, and the departmental appeal was dismissed, leaving the assessee favourable relief on the issue of taxability and procedural compliance. en-us Mon, 25 Feb 2019 00:00:00 +0530 Thu, 12 Feb 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312807 Validity of a show-cause notice issued on the basis of a draft audit report was challenged and rejected because the demand did not follow the statutory scheme requiring service tax to be paid on amounts actually received. The analysis applied the timeline and payment principle in the service tax rules, concluding that tax cannot be demanded for future or unrealised receipts. The Tribunal's finding that the notice was unsustainable was upheld, and the departmental appeal was dismissed, leaving the assessee favourable relief on the issue of taxability and procedural compliance. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312807