Court Rules on Service Tax Recovery and Accounting Method Shift in Construction of Complex Services Case.

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based accounting system for levy and collection of tax. The assessee was obliged to pay the taxes on the basis of the gross amounts received during the taxing period. - the entire issue is because of the change in the manner of accounting of the transaction for the purpose of computation of service tax liability from the accrual basis to the receipt basis. - The issue needs to be adjudged in the favour of appellant - AT .....

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