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2010 (10) TMI 415 - CESTAT, NEW DELHIDemand - Applicable Rate of duty - Adjudicating authority has confirmed the demand only on the basis of the rate applicable at the time of receipt of payments of services provided by them - When the service was provided, the invoices were raised, the service tax at that relevant time was either 5% or 8% - But the payment was realized by the respondents on the service provided as per invoices when the applicable rate was 8% or 10.2%.- Find that the Commissioner (Appeals) has rightly dealt with the issue by dropping the tax for the applicable rate which was the rate on the date of raising the bill when the services provided. Further submitted that assessee have provided the Chartered Accountant certificate certifying that the service tax liability has been discharged by sub-contractor and hence, set aside the demand - Do not find any infirmity in the impugned order - The appeal filed by the Revenue is rejected.
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