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2008 (5) TMI 67 - AT - Service TaxWhether the revised rate of 8% would be applicable even to those cases where the hire purchase agreement was entered prior to 14-5-2003 when the rate of service tax was 5% - held that in respect of hire purchase contract, the rate of tax applicable is the rate prevailing on the day the contract is entered into - higher rate is not applicable for contract entered prior to the hike - demand of differential amount applying the higher rate not justified
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