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2009 (3) TMI 459 - AT - Service TaxEnhancement of the rate of service tax- The rate of service tax has been enhanced from 8 per cent to 10 per cent with effect from 10-9-2004. The appellant, a PSU, had raised the bills for the month of August payable in September. According to the learned Advocate, as the services were rendered in August, 2004, the rate of tax applicable is only 8 per cent even though bills have been raised, payments have been received in September, 2004. In respect of PCO, they had a billing cycle of fortnight and, therefore, bills for the fortnight from 1-9-2004 to 15-9-2004 had been raised and during this period, rate of 8 per cent was applicable for part of the period and higher rate of 10 per cent for the rest of the period. Held that- we set aside the orders of the Commissioner (Appeals) and that of the original authority and remand the matter to the original authority for consideration of the submissions and the evidence. The appeal is allowed by way of remand.
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