Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 880 - AT - Service TaxRate for levy of tax - works contract service - Held that: - the issue has been decided by the Hon’ble Delhi High Court in the case of CST Vs Ratan Singh Builders Pvt. Ltd. [2013 (5) TMI 450 - DELHI HIGH COURT], where it was held that the rendition of the service had been completed prior to 01.03.2008 and, therefore, the taxable event had occurred prior to 01.03.2008. Consequently, the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - service tax is payable at the rate applicable on the day of rendering/ receiving the service - appeal dismissed - decided against Revenue.
|