https://www.taxtmi.com/caselaws?id=233594 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the rate of service tax, ruled that the applicable tax rate should be determined based on the time of rendering the service, not the time of receiving consideration. Following the precedent set in Reliance Industries Ltd. vs. CCE Rajkot, the Tribunal allowed the appeal, emphasizing consistency in tax liability determination for service providers. The decision provided clarity on tax rate application, ensuring alignment with legal principles and resolving the dispute in favor of the appellant. en-us Wed, 13 Mar 2013 00:00:00 +0530 Tue, 07 May 2013 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233594 The Appellate Tribunal CESTAT NEW DELHI, in a case concerning the rate of service tax, ruled that the applicable tax rate should be determined based on the time of rendering the service, not the time of receiving consideration. Following the precedent set in Reliance Industries Ltd. vs. CCE Rajkot, the Tribunal allowed the appeal, emphasizing consistency in tax liability determination for service providers. The decision provided clarity on tax rate application, ensuring alignment with legal principles and resolving the dispute in favor of the appellant. Case-Laws Service Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233594