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M/s Punjab National Bank Versus C.C.E., Allahabad

2015 (10) TMI 116 - CESTAT ALLAHABAD

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 rend .....

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case law of Reliance Industries Ltd. vs. CCE, Rajkot reported in (2008 (1) TMI 86 - CESTAT, AHMEDABAD) - Decided in favour of assessee. - Service Tax Appeal No. 887 of 2010 - Final Order No. 52198/2015 - Dated:- 9-7-2015 - Mr. G. Raghuram, President .....

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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 .....

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y adjournment. 3. Shri R.K. Grover (AR) appearing on behalf of the Revenue strongly defended the orders passed by the Reviewing Authority to argue that the rate of duty prevailing on the date of billing has to be taken into consideration while making .....

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e 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. C .....

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t is applicable on the date of clearance, and not on the date of payment. 6.3 Further, relevant portion of the Boards clarification which has a bearing on the rate of duty is reproduced below :- 5. A further question raised is relating to payments r .....

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