https://www.taxtmi.com/caselaws?id=442615 The High Court held that the rate of tax applicable at the time of service provision, not payment receipt, is relevant. The Circular stating the enhanced rate was deemed invalid. The Tribunal dismissed the appeal, affirming the Commissioner's decision that the demand at the increased rate was not sustainable. en-us Mon, 04 Sep 2023 00:00:00 +0530 Wed, 06 Sep 2023 08:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442615 The High Court held that the rate of tax applicable at the time of service provision, not payment receipt, is relevant. The Circular stating the enhanced rate was deemed invalid. The Tribunal dismissed the appeal, affirming the Commissioner's decision that the demand at the increased rate was not sustainable. Case-Laws Service Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442615