https://www.taxtmi.com/caselaws?id=78786 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, a construction service taxpayer, in a case concerning the applicability of service tax rates and imposition of penalties. The tribunal held that the tax rate at the time of service provision should apply, not at the payment date. It also agreed that no penalty should be imposed exceeding the confirmed service tax amount. The tribunal set aside the dismissal due to non-compliance with a stay order, remanding the matter for fresh consideration without insisting on any pre-deposit, aligning with the law in the Reliance Industries Ltd. case. en-us Wed, 30 Jun 2010 00:00:00 +0530 Sat, 05 Mar 2011 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78786 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, a construction service taxpayer, in a case concerning the applicability of service tax rates and imposition of penalties. The tribunal held that the tax rate at the time of service provision should apply, not at the payment date. It also agreed that no penalty should be imposed exceeding the confirmed service tax amount. The tribunal set aside the dismissal due to non-compliance with a stay order, remanding the matter for fresh consideration without insisting on any pre-deposit, aligning with the law in the Reliance Industries Ltd. case. Case-Laws Service Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78786