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2019 (7) TMI 152 - AT - Service TaxRate of service tax - services to Global Energy Ltd. as liaisoning for power purchases - appellant provided the said services during the period 2008-2009 and raised the bill for the said services on 31.03.2009 - N/N. 8/2009-ST dated 24.02.2009 - HELD THAT:- Admittedly, the appellant raised a consolidated one time bill on 31.03.2009, when the rate of service tax was 10%. The adjudicating authority has also accepted the fact that there is no dispute about the date of payment of tax. As such, it is seen that the appellants were to pay the service tax only after raising the bill on 31.03.2009, when the rate of duty was admittedly 10% - Any reference to the period when the services were provided, by the lower authorities, is without any authority of law. There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the appellant is required to pay the service tax at the rate which is effective as on date of payment of the same. Inasmuch as the effective rate on the date for payment of the same was 10%, the appellant has rightly discharged their liability at 10%. Appeal allowed - decided in favor of appellant.
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