9911796707
TMI Blog2024 (3) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... been made that these services were provided after the cut off date, i.e. 18.04.2006. The High Court of Delhi in VISTAR CONSTRUCTION (P) LTD/PIYARE LAL HARI SINGH BUILDERS PVT LTD VERSUS UNION OF INDIA AND ORS [ 2013 (2) TMI 52 - DELHI HIGH COURT] , relying on the decision of the Apex Court in ASSOCIATION OF LEASING FINANCIAL SERVICE COMPANIES VERSUS UNION OF INDIA AND OTHERS [ 2010 (10) TMI 4 - SUPREME COURT] , declared the Instruction invalid as it made the service tax chargeable on receipt of payment for the service. The Court held that the rate of tax applicable on the date on which the services were provided would be the one that would be relevant and not the rate of tax on the date on which payments were received as the taxable event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny of ST-3 return for the disputed period 1.04.2006 to 30.09.2006, where service tax amounting to Rs.1,12,960/- was found to be short paid. On adjudication, the demand was confirmed along with interest and penalty. The appeal filed by the appellant has been rejected by the impugned order which is under challenge in this appeal before the Tribunal. 3. Heard both the sides. The learned Counsel for the appellant submitted that the rate of service tax has changed from 10.2% to 12.24% w.e.f. 18.04.2006 and therefore the appellant was liable to pay the service tax @ 12.24 % only on the amount realized in respect of taxable services provided on or after 18.04.2006. In support of his submission, reliance was placed on the following decisions : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices was received and hence the show cause notice is unsustainable. 6. We find that the Commissioner, while passing the impugned order has gone beyond the scope of the show cause notice in observing that the appellant have not produced or enclosed the copies of the relevant bills/invoices, the copies of the ledger of the parties to whom the invoices for the period on which rate of service tax at the rate of 10.2% was applicable so as to prove the services in respect of said realisation were rendered during the earlier period, when rate of service tax was 10.2% and in the absence thereof, it cannot be confirmed that services were rendered during the earlier period. As noticed above, the show cause notice is absolutely silent as to the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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