Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 86 - AT - Service TaxAppellant was receiving consulting engineering services from the service provider located outside India – rate of tax enhanced from 5% to 8 % from 14.5.03 - assessee submits that the rate of duty should be the rate applicable at the time of receiving services and it has no relevance to the date of billing or date of payment for the same – service has been rendered prior to introduction of tax , so no tax shall be leviable, even if payments were made subsequent to introduction
|