Appellate Tribunal rules on tax rate based on service date, not payment date, citing lack of clarity in notice.

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, holding that the tax rate should be determined based on the date the service was provided rather than the date of tax payment. The lack of clarity in the show cause notice regarding the period of service resulted in a denial of natural justice. Consequently, the orders were set aside, and both appeals were allowed.

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The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant as the tax rate should apply based on the date the service was provided, not the date of tax payment. The show cause notice lacked clarity on the period of service, leading to a denial of natural justice. The orders were set aside, and both appeals were allowed.

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