https://www.taxtmi.com/caselaws?id=78615 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. en-us Thu, 01 Jul 2010 00:00:00 +0530 Fri, 03 Dec 2010 16:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78615 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. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78615