Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Liability | No Tax on Unrealised Invoices Due to Recipient Bankruptcy : CESTAT Allahabad
CESTAT Allahabad rules that service tax demand is invalid if services remain incomplete due to the recipient's bankruptcy, even if invoices were issued. The tribunal set aside penalties and limited demand to only realised amounts, reinforcing that tax liability arises upon service completion, not mere invoicing.