https://www.taxtmi.com/caselaws?id=789797 Receipt of mobilization advance before 01.03.2011 did not itself create immediate Service Tax liability where the advance was later adjusted against running bills and tax had been discharged on the actual provision of services. The point of taxation framework making tax payable on receipt of advance applied only from 01.03.2011, so no further recovery was warranted for the prior period once the service value had already been taxed through the billing cycle. Penalty under Section 78 was therefore unsustainable. Interest was not finally determined and was remanded only for verification and re-quantification if any delay in payment was established. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789797 Receipt of mobilization advance before 01.03.2011 did not itself create immediate Service Tax liability where the advance was later adjusted against running bills and tax had been discharged on the actual provision of services. The point of taxation framework making tax payable on receipt of advance applied only from 01.03.2011, so no further recovery was warranted for the prior period once the service value had already been taxed through the billing cycle. Penalty under Section 78 was therefore unsustainable. Interest was not finally determined and was remanded only for verification and re-quantification if any delay in payment was established. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789797