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2013 (7) TMI 665 - AT - Service TaxDate for applicability of rate service tax – assessee provided the Manpower Recruitment Services – service tax was demanded as short paid along with interest and penalty - whether rate is applicable on date of providing the taxable service or on the date of receipt the payment – what is relevant date for applicability of the rate of service tax - Held that:- The taxable event is the date of providing the service and not the date of receiving the payment - Court followed the judgment of Commissioner of Central Excise Cus., Vadodara Vs Schott Glass India Pvt. Ltd.(2009 (1) TMI 45 - HIGH COURT OF GUJARAT) – no infirmity in the order of Commissioner – appeal decided against revenue.
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