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2015 (10) TMI 116 - CESTAT ALLAHABAD

2015 (10) TMI 116 - CESTAT ALLAHABAD - TMI - Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% when the bill for the service rendered was raised by the appellant - Penalty u/s 78 - Held that:- Rate of service tax prevailing on the date of rendering of service will be the appropriate rate for payment of service tax except in the case of reverse charge mechanism where service tax is required to be paid on the date of receiving of bill for the ser .....

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-in-Review No. (ST-86/09)09 of 2010 dated 15/02/2010 under which Reviewing Authority has confirmed demand of ₹ 7,49,697/- against the appellant, alongwith interest, and an equivalent amount of penalty has also been imposed upon the appellant under Section 78 of the Finance Act, 1994. The issue involved is whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% when the bill for the service rendered was raised by the appellant. 2. None appeared on behalf of t .....

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for payment of service tax except in the case of reverse charge mechanism where service tax is required to be paid on the date of receiving of bill for the services rendered. This view is fortified by the case law of Reliance Industries Ltd. vs. CCE, Rajkot reported in (2008) 15 STT 29 (AHD. CESTAT). In para 6.2, 6.3 and 7 of this case law, CESTAT Ahmedabad held as follows :- 6.2 In Central Excise also, the duty on clearances for any month (other than March) becomes payable within a few days in .....

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