Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1850 - CESTAT KOLKATARate of Service Tax - Repair and Maintenance Service - rate of tax on services which were rendered prior to 18.04.2006, but the payments for such services were received after 18.04.2006 - HELD THAT:- The rate of service tax payable will be that which was prevalent at the time of providing the service. There is no basis for charging service tax at the rate prevalent at the time of receipt of payment when the service itself has already been rendered when the service tax rate was lesser. Appeal allowed - decided in favor of appellant.
|