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2018 (9) TMI 1658 - AT - Service TaxAscertainment of rate of Service Tax - taxable event - point of taxation rules - demand of differential service tax and interest under Section 73(1) and 75 of the Finance Act - case of respondent is that the rate of tax is the rate in force on the date of providing service and that the respondent had correctly paid the service tax - whether the appellant is liable to discharge service tax @2% or 4% on the service charges realized during the month of March, 2008? Held that:- An identical issue has been decided by this very Bench of the Tribunal in the case of Commissioner of Service Tax, Chennai Vs. M/s. Consolidated Construction Consortium Ltd. [2018 (2) TMI 480 - CESTAT CHENNAI], where reliance placed on Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. Schott Glass India Pvt. Ltd. [2009 (1) TMI 45 - HIGH COURT OF GUJARAT] has held that taxable event is the time of rendering the taxable service and not realization of payment thereof. Appeal dismissed - decided against Revenue.
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