2018 (12) TMI 1850

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..... y, Suptd.(AR) for the Revenue ORDER In respect of the two appeals, the dispute is common and hence these are taken up together for a common decision. The appellants are in the business of providing 'Repair and Maintenance Service' and have been paying service tax at the prescribed rates. With effect from 18.04.2006, the rate of service tax payable on the service was increased from 10% to 12%. Fo .....

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..... y the ld. Commissioner is that the enhanced rate of service tax will be payable in respect of all payments received by the appellants on or after 18.04.2006 inspite of when the service was actually rendered. Against such order passed by the Commissioner. In Revision, the present appeals have been filed. 2. None is represented for the appellants and Shri A.Roy, Suptd.(AR) is represented for the Re .....

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..... servations are as under: "8. Therefore, 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 in respect of the services in question was 2% and not 4%, which came into effect only on or af .....

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..... 416 (S.C.) = 2008 (231) E.L.T. 22 (S.C.), a constitution bench of the Supreme Court observed as under : "Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the ci .....

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..... w cause notices and all the demands raised against the petitioner which are impugned in these writ petitions are also invalid." 6. In light of the above decision of the Hon'ble Delhi High Court, we are of the view that the rate of service tax payable will be that which was prevalent at the time of providing the service. There is no basis for charging service tax at the rate prevalent at the time .....

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