2013 (10) TMI 1210

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..... d against Order-in-Appeal no. P-I/496/2005 dated 30.12.2005 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The appellant is Mercedes Benz India Ltd. (formerly known as Daimler Chrysler India Pvt. Ltd.), Pune. A service tax demand of Rs.20,296/- was confirmed against the appellant on the commercial training or coaching services rendered by them during the period July, 2004 to O .....

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..... ity of law. Thus, if the levy of service tax on a particular service comes into force on a given date, that service will not be taxable if rendered before that date. The levy of service tax on "Maintenance or repair service" has come into force on 1-7-2003. Accordingly any maintenance or repair service rendered prior to 1-7-2003 will not be taxable, irrespective of when the bills are raised or pay .....

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..... ppellate authority. 5. We have carefully considered the submissions made by both the sides. 5.1 Service Tax is leviable on the rendering of services. Therefore, it is the rate prevalent on the date of rendering of the service, which is relevant for levy of Service Tax. The Board's instruction (supra) and also the decision of the Tribunal in the case of Ashok Kumar Jain (supra) confirm this view. .....

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