https://www.taxtmi.com/caselaws?id=204263 Service tax was held payable at the rate prevailing when the service was rendered, not the rate in force on the date of payment. The Commissioner (Appeals) applied the charging provisions and treated the taxable event as linked to provision of service, rejecting the Revenue's reliance on Rule 6 of the Service Tax Rules, 2004. The Tribunal noted that its earlier decisions had already settled that the applicable rate is determined by the date of rendering of the service. The Revenue's challenge therefore failed. en-us Tue, 21 Jun 2011 00:00:00 +0530 Thu, 23 Feb 2012 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204263 Service tax was held payable at the rate prevailing when the service was rendered, not the rate in force on the date of payment. The Commissioner (Appeals) applied the charging provisions and treated the taxable event as linked to provision of service, rejecting the Revenue's reliance on Rule 6 of the Service Tax Rules, 2004. The Tribunal noted that its earlier decisions had already settled that the applicable rate is determined by the date of rendering of the service. The Revenue's challenge therefore failed. Case-Laws Service Tax Tue, 21 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204263