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2013 (5) TMI 179 - AT - Service TaxService tax - rate of tax - As per revenue rate of tax leviable on the service provided by the appellant would be the rate which was in existence at the time of receipt of the bill or at the time of receipt of consideration. – Held that:– Following the decision of tribunal in Reliance Industries Ltd. vs. CCE Rajkot [2008 (1) TMI 86] rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the consideration for the said service was received subsequently. Thus, the impugned order set aside and appeal is allowed.
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