https://www.taxtmi.com/caselaws?id=248652 The appellate Commissioner's decision confirming the service tax demand, penalty, and interest was quashed. The court emphasized that the date of service provision, not consideration receipt, should determine the applicable tax rate. The matter was remitted for further investigation to determine if taxable services were provided before tax rate amendments. If so, the appellant would not need to pay increased rates based on later consideration receipt. No costs were imposed, stressing the significance of establishing the date of service provision for determining the service tax rate. en-us Thu, 13 Mar 2014 00:00:00 +0530 Thu, 19 Jun 2014 04:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248652 The appellate Commissioner's decision confirming the service tax demand, penalty, and interest was quashed. The court emphasized that the date of service provision, not consideration receipt, should determine the applicable tax rate. The matter was remitted for further investigation to determine if taxable services were provided before tax rate amendments. If so, the appellant would not need to pay increased rates based on later consideration receipt. No costs were imposed, stressing the significance of establishing the date of service provision for determining the service tax rate. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248652