TMI Blog2013 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember, 2003 therefore, none of the above provisions of Rule 5B of the Service Tax Rules, 1994 will apply as same came into effect on 01.04.2011. Moreover, even Rule 4(a)(i) of the Point of Taxation Rules 2011 is not applicable because those Rules came into effect on 01.03.2011. The taxable event as per the Finance Act, 1994 is the providing of the taxable service. In the present case, as fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT BADAR DURREZ AHMED, J (ORAL) We have heard the learned counsel for the parties. 2. Admit. 3. With their consent this appeal shall be taken for disposal straightaway. The question for determination is: - Whether, in respect of the services provided prior to 14.05.2003 but, in respect of which payments were received on or after 14.05.2003 service tax was chargeable @ 5% or @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Customs Vs. Reliance Industries Ltd. : 2010 (19) STR 807 (Guj.) had affirmed the decision of the Ahmadabad Tribunal. However, this fact had not been brought to the notice of the Tribunal in the present case. In fact, the matter had travelled even up to the Supreme Court wherein the Supreme Court did not enter into the question because the same had become academic in that case. In other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 came into effect on 01.04.2011 and was out of the statute books on 01.07.2012. Section 67A of the Finance Act, 1994, was inserted in the said Act by virtue of the Finance Act, 2012 w.e.f. 28.05.2012. In the present case, the relevant period is April, 2003 to September, 2003. Therefore, none of the above provisions apply. Moreover, even Rule 4(a)(i) of the Point of Taxation Rules 2011 is not app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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