2018 (9) TMI 1658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was found that the respondents had received a sum of Rs. 12,26,42,822/- and had paid service tax of Rs. 24,52,856/- at the rate of 2% along with appropriate Education Cess and Secondary and Higher Education Cess instead of 4% service tax for the month of March, 2008. As per Notification No. 7/2008 ST dt. 01.03.2008, the rate of service tax has been raised to 4% w.e.f. 01.03.2008. Board, vide letter dt. 28.04.2008 has also clarified that the rate of tax applicable to a taxable transaction shall be the rate in force at the time the service tax becomes chargeable and hence, the rate of 4% was applicable for the Works Contract Service on or after 01.03.2008. A Show Cause Notice was issued to the respondents proposing to demand the differential....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsequent to which they had not collected the differential service tax. 3.2 He relied upon the decision in the case of Reliance Industries Ltd. Vs. C.C.E. Rajkot - 2008 (10) S.T.R. 243 - (Tri. - Ahmd.) and Sudesh Sharma Vs. C.C.E. Ludhiana - 2010 (19) S.T.R. 512 (Tri. - Del.) in support of his contentions thereof, and submitted that the issue stands decided in their favour. 4. Heard both sides. 5.1 After hearing the rival contentions and perusing the materials on record, we find that the issue to be decided is whether the appellant is liable to discharge service tax @2% or 4% on the service charges realized during the month of March, 2008. We find that an identical issue has been decided by this very Bench of the Tribunal in the cas....