2017 (9) TMI 880

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....spondent ORDER Per: Ashok K. Arya Commissioner of service tax is in appeal against order in original No.31 & 32/2012 dated 11.05.2012 where under, inter alia the demand of Rs. 16,51,892/- has been dropped. 2. Both the sides represented by Ld. DR Sh. Ranjan Khanna and Sh. M.S. Bhatia (Consultant) have been heard. 3. The Revenue is in appeal mainly against dropping of the demand of Rs....

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....5636/2010 entitled Vistar Construction Pvt. Ltd. v. Union of India & Others and W.P. (C) 3632/2012 entitled Piyare Lal Hari Singh Builders Pvt. Ltd. v. Union of India & Others [2013 (31) S.T.R. 129 (Del.)]. In that decision, the main controversy was with regard to the applicable rate of Service Tax in respect of works contract service. There also, the service had been rendered prior to 1-3-2008, b....

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.... be the rate which was prevalent prior to 1-3-2008. Since the entire foundation of the argument of the revenue is based on the instruction dated 28-4-2008 which has been found to be invalid by virtue of our decision in the case of Vistar Construction (supra), the present appeal is also liable to be dismissed." 5.1 Further the Tribunal in the case of CST Delhi Vs Bagai Construction - 2016 (41) S....

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....rvices were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received." The Delhi High Court in that judgment further held that the "TRU Circular F. No.545/6/2007-TRU, dated 28-4-2008 is contrary to law as declared by the Supreme Court and therefore has no existence in the eyes of law"." 5. In the light of the decisions of the Hon'ble D....