https://www.taxtmi.com/caselaws?id=764779 CESTAT Mumbai ruled on service tax liability on advances/mobilization amounts received from customers. The appellant claimed amounts were loans against bank guarantees, not taxable advances. The tribunal rejected arguments that the order was passed without proper hearing, noting six adjournments were granted and appellant's Manager-Taxation appeared twice but failed to file supporting documents. Despite adequate opportunities, appellant failed to substantiate their claim. The tribunal held service tax applies to advances unless proven otherwise. Appeal was allowed by remand to Commissioner for fresh adjudication considering all evidence. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764779 CESTAT Mumbai ruled on service tax liability on advances/mobilization amounts received from customers. The appellant claimed amounts were loans against bank guarantees, not taxable advances. The tribunal rejected arguments that the order was passed without proper hearing, noting six adjournments were granted and appellant's Manager-Taxation appeared twice but failed to file supporting documents. Despite adequate opportunities, appellant failed to substantiate their claim. The tribunal held service tax applies to advances unless proven otherwise. Appeal was allowed by remand to Commissioner for fresh adjudication considering all evidence. Case-Laws Service Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764779