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TMI Blog2022 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... h at Mand, Raigarh Coalfield, Chhattisgarh. The Appellant submitted the Service Tax Returns showing payment of Service Tax. The work was completed during the financial year 2010-11 and 2011-12 and Bills for the same were also raised and payments were received. The Service Tax @ 10% was payable at that point of time and the said rate was changed from 01.04.2012 from 10% to 12% by Notification No.2/2012-ST dated 17.03.2012. Subsequently due to escalation of price for enhancement of labour costs and materials etc. price of the work order was enhanced for the job already completed. The escalation was nothing but continuation of the earlier Bills which were raised during the period from December 2010 to November 2011. It was also submitted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question was 10% and not 12% which came into effect only on or after 01.04.2012 - The issuance of supplementary invoices in the month of July 2012 would not make any difference because it is not receipt of payment which is taxable event, but the rendition of service. Further, in the Point of Taxation Rules, 2011, Section 2(e) defines Point of Taxation means the point of time when a service shall be deemed to have been provided. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.77388 of 2018 - FINAL ORDER NO. 75512/2022 - Dated:- 2-9-2022 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri N.K.Chowdhury, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices . They were awarded with the work order dated 09.01.2009 by Central Mine Planning and Design Institute Limited (CMPDIL), Ranchi for coal exploration in Siyan, South Block and Chirra, North Block both at Mand, Raigarh Coalfield, Chhattisgarh. The Appellant submitted the Service Tax Returns showing payment of Service Tax. The work was completed during the financial year 2010-11 and 2011-12 and Bills for the same were also raised and payments were received. The Service Tax @ 10% was payable at that point of time and the said rate was changed from 01.04.2012 from 10% to 12% by Notification No.2/2012-ST dated 17.03.2012. Subsequently due to escalation of price for enhancement of labour costs and materials etc. price of the work order was en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cies are found in a tax invoice already issued by the said taxable person. The escalation of price subsequently made and consequently supplementary invoices were raised. In support of their submissions, they relied on the decisions of Hon ble Supreme Court in the case of Association of Leasing and Financial Service Companies v. Union of India [2010 (20) S.T.R. 417 (SC)] and Commissioner of Central Excise v. International Auto Ltd. [2010 (250) ELT 3 (SC)]. 5. The main issue in this Appeal is with regard to the applicability of rate of Service Tax in respect of the services provided to Central Mining Planning and Design Institute Limited (CMPDIL), Ranchi vide work orders dated 09.01.2009. The case of the Appellant is that the said services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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