2009 (3) TMI 19

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..... ot apply to the billing made prior to the date of passing of the Finance Bill – AMC were entered into prior to 10.9.04 and the amounts have already been realized and the applicable service tax has been paid as per ruling rate - demand of differential tax not justified - 38 of 2009, 131/2009-CUS.BR. - ST/99 of 2009(PB) - Dated:- 2-3-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, M .....

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..... i.e. 10% basic as against 8% which was ruling rate at the time of contract. 3. Learned Chartered Accountant submits that in a similar situation the Board vide Circular 56/5/2003.S.T. dated 25.04.2003 has clarified that the enhancement of rate of service tax shall not apply to the billing made prior to the date of passing of the Finance Bill. He submits that as the Annual Maintenance Contracts .....

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