https://www.taxtmi.com/caselaws?id=238755 The case involved a dispute over the applicability of Service Tax rates on commercial training services provided by Mercedes Benz India Ltd. The appellant argued for different tax rates based on the date of service provision, but the Tribunal ruled that the rate applicable on the date of service provision should determine the tax liability, not the billing or payment date. The appeal was allowed in favor of the appellant, emphasizing the importance of the date of service provision for determining Service Tax rates. en-us Tue, 09 Jul 2013 00:00:00 +0530 Wed, 30 Oct 2013 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238755 The case involved a dispute over the applicability of Service Tax rates on commercial training services provided by Mercedes Benz India Ltd. The appellant argued for different tax rates based on the date of service provision, but the Tribunal ruled that the rate applicable on the date of service provision should determine the tax liability, not the billing or payment date. The appeal was allowed in favor of the appellant, emphasizing the importance of the date of service provision for determining Service Tax rates. Case-Laws Service Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238755