https://www.taxtmi.com/caselaws?id=799076 Services fully supplied before GST commenced remain subject to the pre-GST service-tax regime, even where approval and invoicing occur after commencement. Under the time-of-supply and transitional framework, subsequent administrative approval or billing does not change the completed service's supply date or impose GST. Where contractual payment was withheld amid a genuine taxability dispute, delay was not wholly attributable to the payers; commercial interest was inappropriate, but interest at 8% per annum from bill submission until payment applied. en-us Mon, 14 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799076 Services fully supplied before GST commenced remain subject to the pre-GST service-tax regime, even where approval and invoicing occur after commencement. Under the time-of-supply and transitional framework, subsequent administrative approval or billing does not change the completed service's supply date or impose GST. Where contractual payment was withheld amid a genuine taxability dispute, delay was not wholly attributable to the payers; commercial interest was inappropriate, but interest at 8% per annum from bill submission until payment applied. Case-Laws GST Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799076