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2014 (6) TMI 556 - AT - Service TaxEffective Rate of service tax - enhanced of rate of service tax from 8% to 10.2% - Assessee contends that service was provided prior to enhancement date - Held that:- appropriate rate at which tax is leviable is the date of occurrence of the taxable event and in the case of service tax is the date of rendition of the service. In view of this position in law, the assumption to the contrary by the learned primary and appellate Authorities that the appellant is liable to levy and collection of service tax, at the rate prevalent on the date of receipt of consideration for the taxable service provided, is fundamentally misconceived and unsustainable. Since both the authorities have recorded that there was no material on record to support the appellant s claim as to having provided the taxable service prior to increase in the rate of taxation; and since the learned Counsel of the appellant Shri Batra contends that there is sufficient and credible evidence to establish this claim, we consider it appropriate to remit the matter to the appellate Authority, to ascertain whether the taxable services were provided by the appellant prior to 10/09/04 - Matter remitted back - Decided in favour of assessee.
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