https://www.taxtmi.com/caselaws?id=77726 Service tax liability was held to be governed by the date of entry in service under the substantive provisions of the Finance Act, 1994. The Court distinguished those provisions from the procedural rules in the Service Tax Rules, 1994, and held that procedural requirements could not alter the statutory basis for determining the applicable rate. On that reasoning, the rate prevailing when the service was entered into applied, not the rate at billing or receipt of payment, and the assessee succeeded. en-us Wed, 08 Jul 2009 00:00:00 +0530 Thu, 12 May 2011 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77726 Service tax liability was held to be governed by the date of entry in service under the substantive provisions of the Finance Act, 1994. The Court distinguished those provisions from the procedural rules in the Service Tax Rules, 1994, and held that procedural requirements could not alter the statutory basis for determining the applicable rate. On that reasoning, the rate prevailing when the service was entered into applied, not the rate at billing or receipt of payment, and the assessee succeeded. Case-Laws Service Tax Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77726