2014 (4) TMI 541

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....sions)<br>Dated:- 28-2-2014<br>Appeal No. ST/92/08-Mum - Final Order No. A/214/2014-WZB/C-I(CSTB)<br>Service Tax<br>S S Kang and P K Jain, JJ. For the Appellant : Shri Rakesh Goyal, Addl. Commr. AR....

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....e tax is leviable when the consideration amounts were received. The consideration amounts were received when the rate of tax was increased from 5% to 8%, therefore, the respondents are liable to pay 8....