TMI Blog2018 (12) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 11-12-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI V. Padmanabhan, Member (Technical) None for the Appellants Shri A.Roy, Suptd.(AR) for the Revenue ORDER In respect of the two appeals, the dispute is common and hence these are taken up together for a common decision. The appellants are in the business of providing Repair and Maintenance Service and have been paying service tax at the prescribed rates. With effect from 18.04.2006, the rate of service tax payable on the service was increased from 10% to 12%. For the services rendered by the three appellants, during the period prior to 18.04.2006, some bills were raised and payments received on or after 18.04.2006. The dispute pertains to the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructions issued by the Department of Revenue vide their Circular dated 28.04.2008. Accordingly, they prayed that the impugned orders may be set aside. 4. Ld. DR reiterates the impugned orders. 5. We have carefully considered the decision of the Hon ble Delhi High Court (supra) on the issue in question. The observations are as under: 8. Therefore, the taxable event, in so far as service tax is concerned, is the rendition of the service. That being the position, the taxable events in the present writ petition had admittedly occurred prior to 1-3-2008. At that point of time the rate of service tax applicable in respect of the services in question was 2% and not 4%, which came into effect only on or after 1-3-2008. In both the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the court. It is for the Court to declare what the particular provision of statute says and it is not for the Executive. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law. 11 . It is obvious that the said instruction being contrary to the law as declared by the Supreme Court can have no existence in the eye of the law. As a result we declare the instruction dated 28-4-2008 to be invalid. Consequently, the show cause notices and all the demands raised against the petitioner which are impugned in these writ petitions are also invalid. 6. In light of the above decision of the Hon ble Delhi High Court, we are of the view that the rate of service tax payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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