https://www.taxtmi.com/caselaws?id=264841 The Tribunal allowed the appellant's appeal, setting aside the demand of Rs. 7,49,697/- along with interest and penalty. The decision was based on the principle that the rate of service tax applicable at the time of service provision should govern the payment of service tax, except in cases of reverse charge mechanism. The judgment referenced case law to support this position, emphasizing that the rate of duty is determined by the prevailing rate at the time of service provision, not at the time of billing or payment. en-us Thu, 09 Jul 2015 00:00:00 +0530 Sat, 03 Oct 2015 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264841 The Tribunal allowed the appellant's appeal, setting aside the demand of Rs. 7,49,697/- along with interest and penalty. The decision was based on the principle that the rate of service tax applicable at the time of service provision should govern the payment of service tax, except in cases of reverse charge mechanism. The judgment referenced case law to support this position, emphasizing that the rate of duty is determined by the prevailing rate at the time of service provision, not at the time of billing or payment. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264841