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CST, Delhi Versus M/s Bagai Construction

2015 (9) TMI 103 - CESTAT NEW DELHI

Demand of service tax - Works Contract Service - Composition Scheme - Held that:- In the case of Vistar Construction (2013 (2) TMI 52 - DELHI HIGH COURT), the Delhi High Court has held that the taxable event, in so far as service tax is concerned, is .....

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and not 4%, which came into effect only on or after 1.3.2008. Therefore the rate of tax applicable on the date of 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 rece .....

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he Respondent : Shri Narendra Singhvi, Advocate ORDER Per R.K. Singh : Stay petition along with appeal has been filed by Revenue against the Order-in-Appeal No. 223/ST/D-I/2012 dated 22.11.2012 in terms of which service tax demand of ₹ 13,25,00 .....

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me on the ground that service was rendered before 1.3.2008 although the payment was received after 1.3.2008, while the primary authority held that the correct rate of tax was 4.12% which was the rate applicable on the date of receipt of payment. The .....

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-HC-DEL-ST. 3. The ld. DR agreed that the said judgement of Delhi High Court covers the issue. 4. We have considered the respondents contention. We find that in the case of Vistar Construction (supra), the Delhi High Court has held that the taxable e .....

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