2017 (1) TMI 1674

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..... 94 is read. There should be incidence of levy that arises when there is provision of taxable service. That situation not having reached, there shall not be leviability of Service Tax on the Advance received - Appeal allowed - decided in favor of appellant. - ST/30/2007-DB - Final Order No. 40044/2017 - Dated:- 9-1-2017 - Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar, Member (T) .....

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..... be leviability of Service Tax on the Advance received. Accordingly, appeal is allowed and consequential relief, if any, shall flow in accordance with law. 3. We may state that learned adjudicating authority, to protect the interest of Revenue, may cause enquiry as to the period when the advance in question was adjusted. Adjustment is the crucial point of time that may give rise to levy of .....

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