https://www.taxtmi.com/caselaws?id=346013 The Tribunal held that the rate increase in service tax on 10.9.2004 did not apply to the appellant's maintenance and repair services provided under annual contracts initiated before the change. Citing legal precedents and circulars, the Tribunal emphasized that the prevailing tax rate at the time of service provision governed, leading to the conclusion that no additional service tax was owed. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was not liable for any differential service tax. en-us Wed, 26 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346013 The Tribunal held that the rate increase in service tax on 10.9.2004 did not apply to the appellant's maintenance and repair services provided under annual contracts initiated before the change. Citing legal precedents and circulars, the Tribunal emphasized that the prevailing tax rate at the time of service provision governed, leading to the conclusion that no additional service tax was owed. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant was not liable for any differential service tax. Case-Laws Service Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346013