https://www.taxtmi.com/caselaws?id=212589 The Tribunal allowed the appeal, ruling that the rate of service tax applicable at the time of receipt of the value of the service should apply. The decision was supported by provisions in the Point of Taxation Rules, 2011. The appellants succeeded in their refund claim for erroneously paid service tax, with consequential benefits granted. en-us Fri, 09 Sep 2011 00:00:00 +0530 Thu, 31 May 2012 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212589 The Tribunal allowed the appeal, ruling that the rate of service tax applicable at the time of receipt of the value of the service should apply. The decision was supported by provisions in the Point of Taxation Rules, 2011. The appellants succeeded in their refund claim for erroneously paid service tax, with consequential benefits granted. Case-Laws Service Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212589