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2011 (6) TMI 82 - AT - Service TaxApplicable rate of tax - Rates of Service Tax were enhanced from 8% to 10.2% - As per the case of Reliance Industries Ltd. Vs. Commissioner of Central Excise, Rajkot [2008 -TMI - 4007 - CESTAT, AHMEDABAD], and it has been clearly held that rate of tax applicable shall be the rate prevailing on the date of rendering the services - Thus, appeal is dismissed accordingly.
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