2013 (12) TMI 75

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..... er rate - substantive provisions of the Act would indicate the relevant date for payment of service tax is date of entry and not date of billing - Following decision of CCE & C v. Reliance Industries Ltd. [2009 (7) TMI 717 - GUJARAT HIGH COURT], prima facie case is in favor of assessee - stay granted. - ST/71/2011 - Stay Order No. 36/2012 - Dated:- 25-1-2012 - Dr. Chittaranjan Satapathy and Shr .....

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