2013 (6) TMI 27 - AT - Service Tax

Rate of service tax - rate applicable as on the date of service rendered or date on which payment is received - held that - issue is already settled by the Tribunal where it was held that the rate of tax applicable is rate applicable on the date of providing taxable service.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal filed by Revenue regarding the rate of service tax, holding that the rate applicable is on the date of providing taxable service. The Tribunal's decision in Appeal No.ST/4031/2012 supported this finding. The appeal was dismissed.