2015 (10) TMI 116

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..... r. H.K. Thakur :- This appeal has been filed by the appellant with respect to Order-in-Review No. (ST-86/09)09 of 2010 dated 15/02/2010 under which Reviewing Authority has confirmed demand of Rs. 7,49,697/- against the appellant, alongwith interest, and an equivalent amount of penalty has also been imposed upon the appellant under Section 78 of the Finance Act, 1994. The issue involved is whether .....

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..... n the date of receiving of bill for the services rendered. This view is fortified by the case law of Reliance Industries Ltd. vs. CCE, Rajkot reported in (2008) 15 STT 29 (AHD. CESTAT). In para 6.2, 6.3 and 7 of this case law, CESTAT Ahmedabad held as follows :- 6.2 In Central Excise also, the duty on clearances for any month (other than March) becomes payable within a few days in the following m .....

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..... ll. If the billing is made subsequent to the date of passing of the Finance Bill, the service tax would be applicable at the enhanced rate of 8 per cent. 7. The above clarification of the Board cannot be considered to be authorizing the application of rate prevailing at the time of billing/ payment. The linking of the rate of duty to the one prevailing on the date of billing or date of payment is .....

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