2013 (5) TMI 179

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..... . CCE Rajkot [2008 (1) TMI 86] rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the consideration for the said service was received subsequently. Thus, the impugned order set aside and appeal is allowed. - Appeal No. 2729 of 2012 - - - Dated:- 13-3-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the A .....

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..... to whether the rate of tax leviable on the service provided by the appellant would be the rate which was in existence at the time of receipt of the bill or the one which was in existence at the time of receipt of consideration. 4. The Tribunal in the case of Reliance Industries Ltd. vs. CCE Rajkot [2008 (10) STR 243 (Tri-Ahmd)] has held that rate applicable at the time of rendering the service .....

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