Appellant's Delayed Invoicing Not Suppression; Service Tax Paid on Finalization, Demand for Suppression Deemed Unsustainable.

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....Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by the Service Tax Rules. However, it was found that the appellant paid the service tax upon the finalization of the services contracted with government departments, implying no evasion of service tax occurred. - The Tribunal noted that the appellant’s failure to issue invoices in a timely manner did not amount to suppression of facts, as the service tax was ultimately paid. Therefore, the demand based on suppression was found to be unsustainable.....