2019 (1) TMI 1385

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..... 01.2019 - By way of adinterim relief, the respondents are restrained from making any coercive recovery pursuant to the impugned order-in-original dated 31.10.2018. - SPECIAL CIVIL APPLICATION NO. 20685 of 2018 - - - Dated:- 27-12-2018 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR. MIHIR JOSHI, SENIOR ADVOCATE WITH MR. PARTH CONTRACTOR (7150) ORAL ORDER .....

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..... he case, it was submitted that the percentage of completion (POC) sales is recognition of revenue as per Accounting Standards7 and that the same does not reflect consideration for the service provided. It was submitted that the mode and method of accounting adopted by the service provider is of no relevance to the determination of liability to pay service tax. 3. The attention of the Court was .....

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