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2013 (7) TMI 859 - AT - Service TaxRate of service tax - 5% or 8% - date of providing service or the date of issue of invoices was mainly in issue – Held that:- The respondent has rightly paid the service tax as applicable on the date of providing the service – as decided in CCE & C, Vadodara vs. Schott Glass India Pvt. Limited (2009 (1) TMI 45 - HIGH COURT OF GUJARAT)- taxable event is providing the taxable service and not the raising invoice or making payment – appeal allowed in the favour of the assessee.
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