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TMI Blog2008 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... located outside India – rate of tax enhanced from 5% to 8 % from 14.5.03 - assessee submits that the rate of duty should be the rate applicable at the time of receiving services and it has no relevance to the date of billing or date of payment for the same – service has been rendered prior to introduction of tax , so no tax shall be leviable, even if payments were made subsequent to introduction X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax shall be as on the date of billing for payment. The Commissioner (Appeals) has upheld the order of the original authority. 4. The learned advocate submits that the rate of duty should be the rate applicable at the time of receiving services and it has no relevance to the date of billing or date of payment for the same. He relies on the following decisions of the Tribunal. 1. Lumax S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by the person rendering services but in certain cases it shall be paid by the recipient of the services. Similarly, it need not be paid on the date of rendering of services but subsequently at the time of receiving the service charges. When the service tax is introduced for the first time on any service, in respect of the services already rendered on the dates prior to introduction of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but payments are received after 1-3-2003. The enhancement of the rate of service tax from 5% to 8% would be applicable only when the Finance Bill is passed. If payments are received in the aforesaid case after the Finance Bill is passed, the rate of tax applicable would be 5% so long as the billing has been made prior to the date of passing pf the Finance Bill. If the billing is made subsequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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