https://www.taxtmi.com/caselaws?id=787272 Amounts received by a service provider before the effective date are excluded from taxable consideration for services newly made taxable from that date; only receipts actually received after the effective date form the taxable value, and treating entire nomination-agreement consideration as post-effective-date receipt is unsupportable. Admitted payments by the taxpayer correspond to and discharge part of the confirmed demand and must be appropriated accordingly. Imposition of penalty for suppression requires substantive evidence of deliberate nondisclosure; absent such evidence penalty is not sustainable. Operative effect: related tax demands based on pre-effective receipts and penalties were set aside while admitted payments were treated as discharged. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787272 Amounts received by a service provider before the effective date are excluded from taxable consideration for services newly made taxable from that date; only receipts actually received after the effective date form the taxable value, and treating entire nomination-agreement consideration as post-effective-date receipt is unsupportable. Admitted payments by the taxpayer correspond to and discharge part of the confirmed demand and must be appropriated accordingly. Imposition of penalty for suppression requires substantive evidence of deliberate nondisclosure; absent such evidence penalty is not sustainable. Operative effect: related tax demands based on pre-effective receipts and penalties were set aside while admitted payments were treated as discharged. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787272