https://www.taxtmi.com/caselaws?id=439274 The appellant, engaged in providing health and beauty services, disputed the payment of service tax at an enhanced rate for services provided after a revision. The appellant argued for pro-rata tax payment based on a withdrawn circular and precedent supporting tax liability on a receipt basis. The Tribunal ruled in favor of the appellant, setting aside the demand and penalties, emphasizing that tax liability should apply based on the rate at the time of service value receipt. The appeal was allowed with consequential relief, if any, on 20.06.2023. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439274 The appellant, engaged in providing health and beauty services, disputed the payment of service tax at an enhanced rate for services provided after a revision. The appellant argued for pro-rata tax payment based on a withdrawn circular and precedent supporting tax liability on a receipt basis. The Tribunal ruled in favor of the appellant, setting aside the demand and penalties, emphasizing that tax liability should apply based on the rate at the time of service value receipt. The appeal was allowed with consequential relief, if any, on 20.06.2023. Case-Laws Service Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439274