https://www.taxtmi.com/caselaws?id=235507 The Tribunal upheld the Order in Appeal, ruling that the service tax rate is determined based on the date of providing the service, not the date of payment receipt. This decision aligned with precedents from the Gujarat High Court and the Delhi High Court, emphasizing that the taxable event is the provision of service. The Revenue's appeal was dismissed, affirming that the service tax rate applicability hinges on the service provision date. en-us Wed, 19 Jun 2013 00:00:00 +0530 Thu, 25 Jul 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235507 The Tribunal upheld the Order in Appeal, ruling that the service tax rate is determined based on the date of providing the service, not the date of payment receipt. This decision aligned with precedents from the Gujarat High Court and the Delhi High Court, emphasizing that the taxable event is the provision of service. The Revenue's appeal was dismissed, affirming that the service tax rate applicability hinges on the service provision date. Case-Laws Service Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235507