9911796707
TMI Blog2017 (3) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration received and tax paid. ST 3 return was later revised twice for correction of figures, not relating to present dispute - appeal allowed - decided in favor of appellants. - Service Tax Appeal No. 1608 /2011 - Final Order No. 50409/2017 - Dated:- 11-1-2017 - Mr S K Mohanty, Member (Judicial) and Mr. B Ravichandran, Member (Technical) Shri A K Batra, Chartered Accountant for the Appellants Ms Neha Garg, DR for the Respondent ORDER The appeal is against the order dated 4.8.11 of Commissioner (Appeals) Delhi I. The appellants are engaged in the service of rent-a-car discharging the service tax under the said category. The dispute in the present case relates to non-payment of service tax with a correct applicable r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue. However, the department contended that there is no evidence to show that these considerations on which abated rate of tax has been paid are relatable to service rendered prior to 1.4.2006. Learned Counsel submitted that their ST 3 return for the period April to September 2006 contains the total consideration received during the period which were subjected to three different rates of tax (a) abated rate of tax for the services rendered prior to 1.4.2006; (b) prevailing rate of tax 10.2% for the services rendered from 1.4.2006 to 18.4.2006; (c) enhanced rate of tax of 12.24% for the services rendered and consideration received post 18.4.2006. The calculation of tax liability has been correctly made based on these criteria of rates. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in the notification for the financial year 2005-2006. They have paid tax and availed abatement. For the year 2006-2007 they have paid tax on full rate and started availing cenvat credit also. As seen from the above, the dispute in the present case mainly relates to payment of Service Tax at the abated rate during the period post 1.4.2006. The claim of the appellant is that these are relatable to services rendered prior to 1.4.2006. The legal position that the rate of duty for discharging Service Tax shall be with reference to relevant date of rendering services is not disputed. The appellants stopped availing abatement with effect from 1.4.2006 and accordingly, did not mention the notification for such abatement in their ST 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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