https://www.taxtmi.com/caselaws?id=750991 CESTAT Allahabad addressed service tax liability on advance payments received by a consulting engineer for government projects. The appellant failed to pay service tax when due under Point of Taxation Rules 2011, despite receiving advance payments without issuing invoices. However, service tax was paid upon project completion and invoice issuance. The tribunal found no evidence of short/non-payment of total service tax liability. Without proper reconciliation between advance payments and final invoices to determine actual tax shortfall, no additional demand could be sustained. Matter remanded to Original Adjudicating Authority for specific findings on reconciliation. Appeal allowed by way of remand. en-us Wed, 03 Apr 2024 00:00:00 +0530 Thu, 04 Apr 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750991 CESTAT Allahabad addressed service tax liability on advance payments received by a consulting engineer for government projects. The appellant failed to pay service tax when due under Point of Taxation Rules 2011, despite receiving advance payments without issuing invoices. However, service tax was paid upon project completion and invoice issuance. The tribunal found no evidence of short/non-payment of total service tax liability. Without proper reconciliation between advance payments and final invoices to determine actual tax shortfall, no additional demand could be sustained. Matter remanded to Original Adjudicating Authority for specific findings on reconciliation. Appeal allowed by way of remand. Case-Laws Service Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750991