https://www.taxtmi.com/caselaws?id=250506 The appeal was dismissed, and the appellate Commissioner's order was upheld. The court emphasized that the tax rate applicable is the one in force at the time of service provision, not at the payment receipt date. The judgment reiterated the principle that only the prevailing rate at the service provision time can be levied and collected, as per established legal principles and a Delhi High Court case. The appeal was rejected without costs. en-us Tue, 01 Jul 2014 00:00:00 +0530 Mon, 19 Jan 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250506 The appeal was dismissed, and the appellate Commissioner's order was upheld. The court emphasized that the tax rate applicable is the one in force at the time of service provision, not at the payment receipt date. The judgment reiterated the principle that only the prevailing rate at the service provision time can be levied and collected, as per established legal principles and a Delhi High Court case. The appeal was rejected without costs. Case-Laws Service Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250506