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2018 (5) TMI 888 - AT - Service TaxRate of tax - relevant date - works contract services - Composition scheme - the respondents had received an amount of ₹ 3,23,23,005/- after 01.03.2008, they had discharged service tax on the said amount only @2%. The department was of the view that such amount was received by the respondents after 01.03.2008 and hence they are liable to pay service tax on this amount @ 4% and not 2%. Held that: - During the disputed period the taxable event for discharging service tax was rendition of services - The issue has been considered by the Hon’ble High Court of Delhi in the case of Vistar Construction Pvt. Ltd. [2013 (2) TMI 52 - DELHI HIGH COURT], where it was held that the rate of tax applicable on the date on 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. The demand cannot sustain - appeal dismissed - decided against Revenue.
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