TMI Blog2018 (5) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT], where it was held that the rate of tax applicable on the date on 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 received. The demand cannot sustain - appeal dismissed - decided against Revenue. - ST/264/2010 - FINAL ORDER No. 41452/2018 - Dated:- 9-5-2018 - Hon ble Ms. Sulekha Beevi, Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri K.P. Muralidharan, AC (AR) for the appellant Ms. Radhika Chandrasekar, Advocate for the Respondent. ORDER Per Bench The respondents are engaged in construction of commercial or industrial buildings and are registered with the Service Tax Department. They opted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the provision of service is prior to 01.03.2008. That the issue is settled by the decision in the case of Vistar Construction Pvt. Ltd. Vs. UOI 2013 (31) STR 129 (Del.). 4. Heard both sides. 5. The demand is raised alleging that the respondent has received the payments after 01.03.2008 and therefore is liable to pay service tax @ 4%. During the disputed period the taxable event for discharging service tax was rendition of services. The issue has been considered by the Hon ble High Court of Delhi in the case of Vistar Construction Pvt. Ltd. (supra), wherein the Hon ble High Court observed as under:- 10. Therefore, the rate of tax applicable on the date on which the services were rendered would be the one that would be relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd all the demands raised against the petitioner which are impugned in these writ petitions are also invalid. 12. The learned counsel for the respondent had argued that the petitioner has an alternative remedy by way of appearing in the adjudicatory process as also by way of an appeal as provided under the statute. However, we do not agree with this proposition inasmuch as the basis of the show cause notice as well as the adjudication order is the instruction dated 28-4-2008. Unless and until that instruction is set aside the statutory authorities would continue to apply that instruction and the petitioner would have no remedy before the said authorities. Since the instruction dated 28-4-2008 has been held by us to be invalid, the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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