Service Tax Rate Based on Service Date, Not Payment Date; 8% Rate Confirmed for Pre-September 10, 2004 Services.

Applicable rate of service tax - date of rending of rendering of service or date of receipt of amount - n respect of the taxable service provided prior to 10/09/2004, the appellant had claimed service tax at the prevailing rate of 8% - differential duty cannot be demanded. - AT .....

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