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C.S.T., Delhi Versus M/s. Trimoorti Electricals

2017 (9) TMI 880 - CESTAT NEW DELHI

Rate for levy of tax - works contract service - Held that: - the issue has been decided by the Hon’ble Delhi High Court in the case of CST Vs Ratan Singh Builders Pvt. Ltd. [2013 (5) TMI 450 - DELHI HIGH COURT], where it was held that the rendition of the service had been completed prior to 01.03.2008 and, therefore, the taxable event had occurred prior to 01.03.2008. Consequently, the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - service tax is payable at th .....

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377; 16,51,892/- has been dropped. 2. Both the sides represented by Ld. DR Sh. Ranjan Khanna and Sh. M.S. Bhatia (Consultant) have been heard. 3. The Revenue is in appeal mainly against dropping of the demand of ₹ 16,51,892/- with the contention that applicability of rate of service tax has to be taken for the day, when the payment for such services were received by the assessee. 4. On the other hand, the Respondent Assessee, namely, M/s Trimoorti Electricals represented by Ld. Consultant .....

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.P. (C) 5636/2010 entitled Vistar Construction Pvt. Ltd. v. Union of India & Others and W.P. (C) 3632/2012 entitled Piyare Lal Hari Singh Builders Pvt. Ltd. v. Union of India & Others [2013 (31) S.T.R. 129 (Del.)]. In that decision, the main controversy was with regard to the applicable rate of Service Tax in respect of works contract service. There also, the service had been rendered prior to 1-3-2008, but the payments were received after 1-3-2008. The revenue had placed reliance on the .....

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rvice. Consequently, this Court held that the rendition of the service had been completed prior to 1-3-2008 and, therefore, the taxable event had occurred prior to 1-3-2008. Consequently, the applicable rate of tax would be the rate which was prevalent prior to 1-3-2008. Since the entire foundation of the argument of the revenue is based on the instruction dated 28-4-2008 which has been found to be invalid by virtue of our decision in the case of Vistar Construction (supra), the present appeal i .....

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