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HomeIndirect TaxesMobilization Advances Received Prior To March 2011 Not Liable To Immediate Service...

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

Indirect Taxes

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By Mariya Paliwala
CESTAT

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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
Mariya Paliwalahttps://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.

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