Service tax rate follows the timing of service provision, and the matter was remanded for fresh evidence-based review.

Service tax liability depended on whether the taxable services were actually rendered before 18-4-2006, rather than solely on the date of receipt of consideration. The earlier rate could apply if the evidence showed that invoices or bills were raised before the rate change, and the dispute therefore turned on proof of the timing of service provision and billing. Because the record had not been properly examined, the impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision after considering the evidence and the applicable legal position.

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Issues: Whether service tax was payable at the enhanced rate merely because the consideration was received after 18-4-2006, or whether the earlier rate would apply if the services were provided before that date.

Analysis: The dispute turned on the factual question whether the taxable services had been rendered before the change in rate. The earlier rejection rested solely on the absence of proof that the invoices or bills were raised before 18-4-2006. The appellant asserted that supporting bills were available and the matter required examination of evidence, along with the applicable ratio of law in identical matters.

Outcome: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh decision after considering the evidence and the applicable legal position.

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