https://www.taxtmi.com/caselaws?id=466519 Benefit of administrative circulars applied: under the 1997 circular a subcontractor was not liable for service tax where the main consultant paid tax; the 23.08.2007 circular making subcontractors liable applies only prospectively, so demands before 23.08.2007 are unsustainable. Taxability follows the date of provision of service, not receipt of payment; services provided before 23.08.2007 remain outside liability even if paid later, subject to adjudication verification. Cenvat credit was wrongly denied: credit taken on service provider invoices is allowable and cannot be refused merely for omission of the provider's registration number when tax payment by the provider is not disputed. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 10 Feb 2026 15:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466519 Benefit of administrative circulars applied: under the 1997 circular a subcontractor was not liable for service tax where the main consultant paid tax; the 23.08.2007 circular making subcontractors liable applies only prospectively, so demands before 23.08.2007 are unsustainable. Taxability follows the date of provision of service, not receipt of payment; services provided before 23.08.2007 remain outside liability even if paid later, subject to adjudication verification. Cenvat credit was wrongly denied: credit taken on service provider invoices is allowable and cannot be refused merely for omission of the provider's registration number when tax payment by the provider is not disputed. Case-Laws Service Tax Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466519