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2014 (4) TMI 541 - AT - Service TaxRate of tax - revenue contended that consideration amounts were received when the rate of tax was increased from 5% to 8%, therefore, the respondents are liable to pay 8% and not 5%. - Held that:- Following decision of Vistar Construction Pvt. Ltd. [2013 (2) TMI 52 - DELHI HIGH COURT] - taxable event insofar as the service tax is concerned is the rendering of service - Decided against Revenue.
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