https://www.taxtmi.com/caselaws?id=240377 The court held that the rate of service tax should be based on the time of service provision, not payment receipt. The appeals were dismissed, emphasizing that the taxable event is the rendering of service. The judgment cited legal precedents and relevant provisions, ultimately upholding the principle that the applicable rate of service tax is determined at the time of service provision, not payment receipt. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 28 Nov 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240377 The court held that the rate of service tax should be based on the time of service provision, not payment receipt. The appeals were dismissed, emphasizing that the taxable event is the rendering of service. The judgment cited legal precedents and relevant provisions, ultimately upholding the principle that the applicable rate of service tax is determined at the time of service provision, not payment receipt. Case-Laws Service Tax Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240377