https://www.taxtmi.com/caselaws?id=78766 Service tax liability at the higher rate after the 18-4-2006 change depended on whether the services were actually provided before that date and whether the supporting invoices or bills proved that fact. The demand had been sustained because the appellant had not established that the bills were raised before the rate change, but the appellant maintained that the services themselves were rendered earlier and that evidence existed. As the dispute turned on fresh examination of factual proof regarding the timing of service provision, the impugned order was set aside and the matter remanded to the Commissioner (Appeals) for reconsideration after taking the evidence on record. en-us Thu, 01 Jul 2010 00:00:00 +0530 Sat, 05 Mar 2011 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78766 Service tax liability at the higher rate after the 18-4-2006 change depended on whether the services were actually provided before that date and whether the supporting invoices or bills proved that fact. The demand had been sustained because the appellant had not established that the bills were raised before the rate change, but the appellant maintained that the services themselves were rendered earlier and that evidence existed. As the dispute turned on fresh examination of factual proof regarding the timing of service provision, the impugned order was set aside and the matter remanded to the Commissioner (Appeals) for reconsideration after taking the evidence on record. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78766