https://www.taxtmi.com/caselaws?id=233865 The court upheld the decision that the service tax rate should be based on the time of service rendition, not payment realization. Citing precedent, the court emphasized that service tax is levied on the service itself, not the payment, and the taxable event is service provision. The appellant's argument regarding Works Contract Rules was dismissed as it was not raised earlier and lacked merit. Following the precedent in a similar case, the appeal was dismissed with no costs awarded, as no substantial legal questions were raised. en-us Tue, 07 May 2013 00:00:00 +0530 Mon, 21 Jul 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233865 The court upheld the decision that the service tax rate should be based on the time of service rendition, not payment realization. Citing precedent, the court emphasized that service tax is levied on the service itself, not the payment, and the taxable event is service provision. The appellant's argument regarding Works Contract Rules was dismissed as it was not raised earlier and lacked merit. Following the precedent in a similar case, the appeal was dismissed with no costs awarded, as no substantial legal questions were raised. Case-Laws Service Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233865