2011 (6) TMI 82

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....  Per: Archana Wadhwa:   The facts in the nutshell are that during the course of audit, it was noticed that w.e.f. 10.9.04, the rates of Service Tax were enhanced from 8% to 10% and also Education Cess @ 2% was to be levied. However, the respondents have made the payment of Service Tax at the prevailing rate of 8% instead of 10.2% i.e. rate prevailing at the time of preparation of ....

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....usands Only) under Section 77 of Finance Act, 1994 were imposed.   2. Being aggrieved with the said order, the respondents have filed the appeal before Commissioner(Appeals), which stand allowed by him by observing as follows: 7. I find that by Finance Act, 2004, which received Presidential assent on 10.09.04 amends Section 66(1) of Finance Act, 1994 and thereby the rate of Service Tax ....

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.... the services. The identical view has been taken by Hon'ble High Court of Gujarat in the case of Commissioner, Customs and Central Excise, Vadodara-II Vs. Schott Glass India Pvt.Ltd. 2009 (14) STR 146 (Guj.). Similar view has been followed by the Tribunal in the case of Narayana IIT Academy Vs. Commissioner, Central Excise, Jaipur 2010 (17) STR 108 and Commissioner, Central Excise, Allahabad vs. A....