2018 (2) TMI 480

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....r (AR) - for the Appellant Shri N. Viswanathan, Advocate - for the Respondent ORDER Per: Bench The issue that comes up for decision is whether the taxable event for discharge of service tax liability for the month of March 2008 is the date of rendering the services or it is the date of realization of taxable value. M/s. Consolidated Construction Consortium Ltd., the respondent had prov....

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....e service tax liability at the rate of 2% before 1.3.2008 and accordingly allowed the appeal. Aggrieved, the department has filed the present appeal. 2. Today, when the matter came up for hearing, Id. AR reiterates the grounds of appeal. He also referred to TRU letter dated 28.4.2008 which has clarified that on the applicable rate of service tax for works contract, rate applicable shall be rate....

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....ngineering Services (I) P. Ltd. 2013 (30) STR 586 (Del.). Ld. counsel also relied on the judgment of the Hon'ble Supreme Court in the case of Association of Leasing & Financial Service Companies Vs. Union of India - 2010 (20) STR 417 (SC), wherein in para 19, the Apex Court held that 'taxable event is rendition of service'. 4. Heard both sides. 5. On going through the facts, we f....