https://www.taxtmi.com/caselaws?id=752566 CESTAT Hyderabad dismissed Revenue's appeal challenging Commissioner's order dropping service tax demands. The assessee successfully defended against charges of non-payment on mobilisation advance by demonstrating service tax was already paid on service portions after proper segregation from material components. Exemption for SEZ services was upheld following HC precedent that procedural requirements cannot deny statutory benefits. GTA service tax demand was substantially reduced after detailed account examination. Deferred revenue under accounting standards was held not liable for service tax as no payment was received or invoices raised, constituting mere book adjustments. en-us Thu, 25 Jan 2024 00:00:00 +0530 Tue, 14 May 2024 06:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752566 CESTAT Hyderabad dismissed Revenue's appeal challenging Commissioner's order dropping service tax demands. The assessee successfully defended against charges of non-payment on mobilisation advance by demonstrating service tax was already paid on service portions after proper segregation from material components. Exemption for SEZ services was upheld following HC precedent that procedural requirements cannot deny statutory benefits. GTA service tax demand was substantially reduced after detailed account examination. Deferred revenue under accounting standards was held not liable for service tax as no payment was received or invoices raised, constituting mere book adjustments. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752566