https://www.taxtmi.com/caselaws?id=235701 The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the Commissioner Central Excise (Appeals) Rajkot in favor of M/s. Kandla Port Trust, ruling that the relevant date for service tax assessment is the date of providing the service, not the date of issuing invoices. The Tribunal rejected the Revenue's appeal, emphasizing that service tax should be paid based on the rates applicable at the time of service provision. This case sets a precedent clarifying the taxable event for service tax assessment. en-us Fri, 17 May 2013 00:00:00 +0530 Wed, 31 Jul 2013 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235701 The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the Commissioner Central Excise (Appeals) Rajkot in favor of M/s. Kandla Port Trust, ruling that the relevant date for service tax assessment is the date of providing the service, not the date of issuing invoices. The Tribunal rejected the Revenue's appeal, emphasizing that service tax should be paid based on the rates applicable at the time of service provision. This case sets a precedent clarifying the taxable event for service tax assessment. Case-Laws Service Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235701