https://www.taxtmi.com/caselaws?id=777705 CESTAT CHENNAI - AT held that service tax does not arise for invoices dated before 01 Apr 2011 where consideration was not received, and demands for amounts merely recorded in books prior to Point of Taxation Rules, 2011 are not sustainable. The Tribunal found the appellant liable for tax for periods before registration insofar as subcontractor liability survives even if the main contractor paid tax, but set aside extended-period demands due to bona fide belief and conflicting precedent. The appellant was held to be a GTA for collecting freight and is liable for service tax on GTA services; appeal allowed in part. en-us Wed, 03 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777705 CESTAT CHENNAI - AT held that service tax does not arise for invoices dated before 01 Apr 2011 where consideration was not received, and demands for amounts merely recorded in books prior to Point of Taxation Rules, 2011 are not sustainable. The Tribunal found the appellant liable for tax for periods before registration insofar as subcontractor liability survives even if the main contractor paid tax, but set aside extended-period demands due to bona fide belief and conflicting precedent. The appellant was held to be a GTA for collecting freight and is liable for service tax on GTA services; appeal allowed in part. Case-Laws Service Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777705