https://www.taxtmi.com/caselaws?id=466598 A service falling within the negative list under section 66(D) of the Finance Act, 1994 until 31.03.2016 cannot be made taxable solely because payment for that service was effected on or after 01.04.2016. The analysis follows tribunal precedent and appellate dismissal of challenge, applying the temporal application principle to negative list taxation and rejecting a payment date basis for chargeability; consequence: the earlier demand is set aside and the appeal allowed, so no service tax liability arises only by virtue of post cutoff payment. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466598 A service falling within the negative list under section 66(D) of the Finance Act, 1994 until 31.03.2016 cannot be made taxable solely because payment for that service was effected on or after 01.04.2016. The analysis follows tribunal precedent and appellate dismissal of challenge, applying the temporal application principle to negative list taxation and rejecting a payment date basis for chargeability; consequence: the earlier demand is set aside and the appeal allowed, so no service tax liability arises only by virtue of post cutoff payment. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466598