2013 (6) TMI 79 - 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 upheld the decision of the Commissioner (Appeals) regarding the rate of tax applicable on the date of providing taxable service. The appeal filed by Revenue was dismissed.