https://www.taxtmi.com/caselaws?id=78640 The Tribunal ruled in favor of the appellant, holding that the service tax rate applicable is the one in force at the time of service rendering, not payment receipt. The appellant paid the differential tax with interest but contested the penalty imposition. Citing the Reliance Industries Ltd. case, the Tribunal agreed that no penalty should apply or, if imposed, it should not exceed the confirmed service tax amount. The Tribunal set aside the Commissioner's dismissal, remanding the matter for reconsideration without requiring a pre-deposit, aligning with the legal precedent established by Reliance Industries Ltd. en-us Wed, 30 Jun 2010 00:00:00 +0530 Mon, 06 Dec 2010 11:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78640 The Tribunal ruled in favor of the appellant, holding that the service tax rate applicable is the one in force at the time of service rendering, not payment receipt. The appellant paid the differential tax with interest but contested the penalty imposition. Citing the Reliance Industries Ltd. case, the Tribunal agreed that no penalty should apply or, if imposed, it should not exceed the confirmed service tax amount. The Tribunal set aside the Commissioner's dismissal, remanding the matter for reconsideration without requiring a pre-deposit, aligning with the legal precedent established by Reliance Industries Ltd. Case-Laws Service Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78640