TMI Blog2014 (8) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... ant invoices, payment advices and copies of cheques evidencing receipt of payments by the assessee and concluded that the assessee had provided month wise and return wise details of invoices disclosing that rendition of the taxable service was prior to 13.5.2003 i.e. prior to the date the rate of service tax was increased from 5% to 8%; and therefore liability to service tax was at 5% and not 8%. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am At the stage of considering the stay application, since the substantive issue in the appeal falls within a narrow compass, we dispose the appeal after hearing the ld. Counsel for the appellant and the ld. D.R. for the respondent/Revenue. Pre-deposit is dispensed with. 2. Revenue has preferred the appeal against the order of the Commissioner (Appeals), Delhi-II dated 5.9.2012, allowing an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal. The appellate Commissioner considered copies of the relevant invoices, payment advices and copies of cheques evidencing receipt of payments by the assessee and concluded that the assessee had provided month wise and return wise details of invoices disclosing that rendition of the taxable service was prior to 13.5.2003 i.e. prior to the date the rate of service tax was increased from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be the rate prevailing at the time when the service is deemed to have been provided under Rules made in this regard. 6. It is therefore clear that neither the CBEC letter nor Rule 5B of Service Tax Rules, 1994 authorise levy of service tax, at a rate not in force on the date of rendition of the taxable service, which is the taxable event. However, the Review Commissioners appear to have fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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