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2017 (8) TMI 71 - AT - Service TaxAnnual maintenance contract - revision of rate of service tax after 10.9.2004 - N/N. 5/2004-ST dated 9.7.2004 - whether the appellant is required to pay differential amount of service tax for remaining part of annual maintenance contract or not? - Held that: - Admittedly, in the case in hand, rate of service tax was 8% when the annual maintenance contracts were entered by the appellant with their clients and the service was reckoned prior to 10.09.2004. The service is rendered as and when the contract is entered - similar issue decided in the case of Bajaj Allianz General Insurance Co.Ltd. vs. CCE, Pune [2008 (10) TMI 72 - CESTAT MUMBAI], where it was held that enhancement of tax rate is not applicable to the polices issued prior to such enhancement - the enhancement of rate of tax on 10.9.2004 has no application to the facts of this case - appeal allowed - decided in favor of appellant.
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