TMI Blog2018 (9) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... nai Vs. M/s. Consolidated Construction Consortium Ltd. [2018 (2) TMI 480 - CESTAT CHENNAI], where reliance placed on Hon'ble High Court of Gujarat in the case of Commissioner of Central Excise Vs. Schott Glass India Pvt. Ltd. [2009 (1) TMI 45 - HIGH COURT OF GUJARAT] has held that taxable event is the time of rendering the taxable service and not realization of payment thereof. Appeal dismissed - decided against Revenue. - Appeal No.: ST/00689/2011 - Final Order No. 42161/2018 - Dated:- 26-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. S. Govindarajan, AC (AR) for the Appellant Shri. V. Sreenivasan, Advocate for the Respondent ORDER Per Bench, Brief f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. 2.1 Ld. AR Shri. S. Govindarajan appearing on behalf of the Department reiterated the grounds of appeal. He submitted that the changes in the point of taxation was effected only from 01.04.2011 onwards vide Notification No. 25/2011 dt. 31.03.2011 and that therefore, the respondents are liable to pay service tax at the revised rate of 4% on the taxable value realized during the month of March, 2008 as per Notification 07/2008 dt. 01.03.2008. 2.2 He argued that the decision of the Commissioner (Appeals) that the rate of tax shall be the rate applicable at the time of rendering service was incorrect and without any legal basis. 3.1 Ld. Counsel Shri. V. Sreenivasan appearing on behalf of the respondent stated that they had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where on identical issue, the Hon ble Delhi High Court has held that when the taxable event in that case had admittedly occurred prior to 1.3.2008, the rate of service tax then applicable would prevail. The Hon ble High Court in para 11 of that order had also declared the instruction dated 28.4.2008 to be invalid. This view was again reiterated by the Hon ble High Court in Commissioner of Service Vs. Consulting Engineering Services (I) P. Ltd. - 2013 (30) STR 586 (Del.). Ld. counsel also relied on the judgment of the Hon ble Supreme Court in the case of Association of Leasing Financial Service Companies Vs. Union of India - 2010 (20) STR 417 (SC), wherein in para 19, the Apex Court held that taxable event is rendition of service . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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