2018 (4) TMI 544

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..... or the appellant. Shri Sanjay Jain, Authorized Representative(DR), for the Respondent. Per: S.K. Mohanty This appeal is directed against the impugned order dated 26/06/2013 passed by the Commissioner (Appeals), Service Tax, Delhi 2. The brief facts of the case are that the appellant is a Chartered Accountant firm, undertaking various professional activities in audit, accounting, taxation, e .....

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..... onfirmed in the original order. 3. The learned Advocate appearing for the appellant submits that the services were provided by the appellant and service tax was paid at the prevailing rate. He submits that the date of receipt of service tax is not relevant and the date of provision of service should be considered as relevant date for determination of the rate of tax. Thus, he submits that the app .....

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..... the taxable value of service provided prior to 10/09/2004. Though the Commissioner (Appeals) has agreed that the date of provision of service should determine the rate of tax, but he upheld the adjudged demand on the ground that no documentary evidences were produced by the appellant to claim such rate of tax. However, on perusal of the invoices available in file, we find that in respect of the t .....

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