https://www.taxtmi.com/caselaws?id=220329 The court dismissed the appeal and affirmed the Tribunal's decision in favor of the respondent, determining the service tax rate based on the date of service provision rather than the payment date. The court emphasized that the taxable event is crucial, and since services were provided before 14.05.2003, the applicable service tax rate was 5% instead of 8%. The judgment underscores the importance of the taxable event date in determining the tax rate and clarifies that payment date alone does not impact the rate if services were provided before any rate changes. en-us Mon, 14 Jan 2013 00:00:00 +0530 Tue, 05 Aug 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220329 The court dismissed the appeal and affirmed the Tribunal's decision in favor of the respondent, determining the service tax rate based on the date of service provision rather than the payment date. The court emphasized that the taxable event is crucial, and since services were provided before 14.05.2003, the applicable service tax rate was 5% instead of 8%. The judgment underscores the importance of the taxable event date in determining the tax rate and clarifies that payment date alone does not impact the rate if services were provided before any rate changes. Case-Laws Service Tax Mon, 14 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220329