https://www.taxtmi.com/caselaws?id=788937 Service tax was held not leviable merely because invoices were raised before completion of a works contract service where the project had not materialised, the recipient had not accepted the service, and no payment had been received. Rule 4A of the Service Tax Rules requires invoicing after completion of taxable service or receipt of payment, and the charging provisions were treated as inapplicable on these facts. The extended period under the proviso to Section 73(1) was also found unsustainable because the amounts were recorded in the books and no suppression or intent to evade tax was established; the related penalties under Sections 77 and 78 likewise could not survive. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788937 Service tax was held not leviable merely because invoices were raised before completion of a works contract service where the project had not materialised, the recipient had not accepted the service, and no payment had been received. Rule 4A of the Service Tax Rules requires invoicing after completion of taxable service or receipt of payment, and the charging provisions were treated as inapplicable on these facts. The extended period under the proviso to Section 73(1) was also found unsustainable because the amounts were recorded in the books and no suppression or intent to evade tax was established; the related penalties under Sections 77 and 78 likewise could not survive. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788937