https://www.taxtmi.com/caselaws?id=382456 Service tax liability was determined by the rate in force when the consolidated bill was raised and the tax was discharged, not by the period during which the services were rendered. Where services were rendered in 2008-09 but billing and discharge occurred on 31.03.2009, the reduced 10% rate under Notification No. 8/2009-ST applied. In the absence of any contrary statutory provision tying tax rate to the service period, the applicable rate follows the date of payment after billing. The demand based on 12% was therefore unsustainable. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382456 Service tax liability was determined by the rate in force when the consolidated bill was raised and the tax was discharged, not by the period during which the services were rendered. Where services were rendered in 2008-09 but billing and discharge occurred on 31.03.2009, the reduced 10% rate under Notification No. 8/2009-ST applied. In the absence of any contrary statutory provision tying tax rate to the service period, the applicable rate follows the date of payment after billing. The demand based on 12% was therefore unsustainable. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382456