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2018 (4) TMI 544 - AT - Service TaxApplicable rate of service tax - date of rending of rendering of service or date of receipt of amount - appellant is a Chartered Accountant firm, undertaking various professional activities in audit, accounting, taxation, etc. for its clients - POPOS Rules - Held that: - in respect of the taxable service provided prior to 10/09/2004, the appellant had claimed service tax at the prevailing rate of 8% - differential duty cannot be demanded. CENVAT credit - service tax paid by other Chartered Accountant firm - input services - Held that: - the phrases such as, accounting, auditing and financing are specifically finding place in the inclusive part of the definition of input service, for the purpose of Cenvat credit - Since, the appellant had availed the Chartered Accountant service for accomplishing the purpose of its business, the same should be considered as input service - credit allowed. Appeal allowed - decided in favor of appellant.
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