https://www.taxtmi.com/caselaws?id=468125 Mobilization advances received as security-backed contractual amounts during the relevant period were not consideration for taxable service because they were unconnected with actual rendition of service at the time of receipt. Rule 3 of the Point of Taxation Rules, 2011 applied only from its operative regime and did not make such pre-operative advances taxable for the disputed period. As the principal service tax demand failed, the consequential interest and penalty could not be sustained. The adjudication confirming tax liability was therefore set aside with consequential relief. en-us Fri, 21 Nov 2025 00:00:00 +0530 Fri, 17 Apr 2026 08:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468125 Mobilization advances received as security-backed contractual amounts during the relevant period were not consideration for taxable service because they were unconnected with actual rendition of service at the time of receipt. Rule 3 of the Point of Taxation Rules, 2011 applied only from its operative regime and did not make such pre-operative advances taxable for the disputed period. As the principal service tax demand failed, the consequential interest and penalty could not be sustained. The adjudication confirming tax liability was therefore set aside with consequential relief. Case-Laws Service Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468125