TMI Blog2009 (3) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ust 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellants are directed to produce the evidence within one month from the date of receipt of this order. The original authority shall decide the issue after granting reasonable opportunity of hearing. 4. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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