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2015 (9) TMI 103 - AT - Service TaxDemand of service tax - Works Contract Service - Composition Scheme - Held that:- In the case of Vistar Construction (2013 (2) TMI 52 - DELHI HIGH COURT), the Delhi High Court has held that the taxable event, in so far as service tax is concerned, is the rendition of the service. That being the position, the taxable events in the present writ petition had admittedly occurred prior to 1.3.2008. At that point of time the rate of service tax applicable in respect of the services in question was 2% and not 4%, which came into effect only on or after 1.3.2008. Therefore the rate of tax applicable on the date of which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received. - Decided against Revenue.
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