Mobilization Advances Received Prior To March 2011 Not Liable To Immediate Service Tax At The Time Of Receipt: CESTAT

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Mobilization Advances Received Prior To March 2011 Not Liable To Immediate Service Tax At The Time Of Receipt: CESTAT

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Published on

08/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that mobilization advances received prior to March 1, 2011, are not liable to immediate Service Tax at the time of receipt. The Bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) examined the statutory framework and held prior to March…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Mobilization Advances Received Prior To March 2011 Not Liable To Immediate Service Tax At The Time Of Receipt: CESTAT

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