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    <title>2013 (6) TMI 27 - CESTAT NEW DELHI</title>
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    <description>Service tax was held to be chargeable at the rate prevailing on the date of provision of the taxable service, not on the date of receipt of payment or the date the tax became chargeable. The Tribunal followed its earlier ruling in the same assessee&#039;s case and found no infirmity in the Commissioner (Appeals)&#039; order. The Revenue&#039;s challenge therefore failed.</description>
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      <description>Service tax was held to be chargeable at the rate prevailing on the date of provision of the taxable service, not on the date of receipt of payment or the date the tax became chargeable. The Tribunal followed its earlier ruling in the same assessee&#039;s case and found no infirmity in the Commissioner (Appeals)&#039; order. The Revenue&#039;s challenge therefore failed.</description>
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