https://www.taxtmi.com/caselaws?id=449349 Where no specific transitional rule governed a change in service tax rate, the taxable event was the rendition of the service, so the rate in force when the service was provided and invoices were raised applied. Receipt of consideration after the rate change did not shift the tax incidence, and the enhanced rate was therefore inapplicable. On limitation, an interpretational dispute based on facts already available with the Department could not support suppression, so the demand was also time-barred. The confirmed demands were set aside and the appeal succeeded with consequential relief. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 09 Feb 2024 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449349 Where no specific transitional rule governed a change in service tax rate, the taxable event was the rendition of the service, so the rate in force when the service was provided and invoices were raised applied. Receipt of consideration after the rate change did not shift the tax incidence, and the enhanced rate was therefore inapplicable. On limitation, an interpretational dispute based on facts already available with the Department could not support suppression, so the demand was also time-barred. The confirmed demands were set aside and the appeal succeeded with consequential relief. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449349