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2013 (12) TMI 75 - AT - Service TaxDemand - Rate of Tax - Held that:- when the service was provided, the rate of tax applicable at that relevant time was lower and when the amount for the service was received, the rate of tax was higher and the department has demanded the tax at the higher rate - substantive provisions of the Act would indicate the relevant date for payment of service tax is date of entry and not date of billing - Following decision of CCE & C v. Reliance Industries Ltd. [2009 (7) TMI 717 - GUJARAT HIGH COURT], prima facie case is in favor of assessee - stay granted.
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