https://www.taxtmi.com/caselaws?id=360324 For service tax under the composition scheme, the applicable rate is determined by the date of rendition of services, not by the date on which payment is received. Services provided before 01.03.2008 could not be subjected to the enhanced rate introduced by Notification No. 7/2008-ST merely because consideration was realised later. On that basis, the enhanced 4% rate was held inapplicable to the disputed receipts, and the demand, interest, and penalties were unsustainable. The departmental challenge failed, and the order setting aside the demand was affirmed. en-us Wed, 09 May 2018 00:00:00 +0530 Wed, 11 Jun 2025 11:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360324 For service tax under the composition scheme, the applicable rate is determined by the date of rendition of services, not by the date on which payment is received. Services provided before 01.03.2008 could not be subjected to the enhanced rate introduced by Notification No. 7/2008-ST merely because consideration was realised later. On that basis, the enhanced 4% rate was held inapplicable to the disputed receipts, and the demand, interest, and penalties were unsustainable. The departmental challenge failed, and the order setting aside the demand was affirmed. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360324