https://www.taxtmi.com/caselaws?id=767962 The CESTAT Allahabad ruled that service tax cannot be charged merely on invoice issuance without actual service completion. The appellant provided real estate agent services, but due to business closure of the client company, actual sale/purchase transactions could not occur. The tribunal held that invoices issued before service completion cannot be treated as proper invoices under Rule 4(A) of Service Tax Rules, 1994. Since no actual real estate transactions took place, service tax was not chargeable despite invoice issuance. Consequently, penalties were also deemed improper and unwarranted. The appeal was allowed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 10:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767962 The CESTAT Allahabad ruled that service tax cannot be charged merely on invoice issuance without actual service completion. The appellant provided real estate agent services, but due to business closure of the client company, actual sale/purchase transactions could not occur. The tribunal held that invoices issued before service completion cannot be treated as proper invoices under Rule 4(A) of Service Tax Rules, 1994. Since no actual real estate transactions took place, service tax was not chargeable despite invoice issuance. Consequently, penalties were also deemed improper and unwarranted. The appeal was allowed. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767962