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TMI Blog2017 (9) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore, the taxable event had occurred prior to 01.03.2008. Consequently, the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - service tax is payable at the rate applicable on the day of rendering/ receiving the service - appeal dismissed - decided against Revenue. - ST/2815/2012-[DB] - 55120/2017 - Dated:- 14-7-2017 - Mr. S.K. Mohanty, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icals represented by Ld. Consultant Sh. M.S. Bhatia pleads that service tax is chargeable at the rate applicable on the day when the service has been rendered. 5. We find that the subject issue has been decided by the Hon ble Delhi High Court in the case of CST Vs Ratan Singh Builders Pvt. Ltd. 2014 (33) STR 242 (Del.) , wherein Hon ble Delhi High Court has observed as under: 5. We ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d placed reliance on the Supreme Court decision in the case of Association of Leasing Financial Service Companies v. Union of India : 2010 (20) S.T.R. 417 (S.C.), wherein the Supreme Court clearly held that the Service Tax was levied on service and that it was not a tax on materials or sale. The taxable event was the rendition of the service. Consequently, this Court held that the rendition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered the respondent s contention. We find that in the case of Vistar Construction (supra), the Delhi High Court has held that the taxable event, in so far as service tax is concerned, is the rendition of the service. That being the position, the taxable events in the present writ petition had admittedly occurred prior to 1-3-2008. At that point of time the rate of service tax applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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