TaxTMI 
TaxTMI 
2018 (9) TMI 1658
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.... (AR) for the Appellant Shri. V. Sreenivasan, Advocate for the Respondent ORDER Per Bench, Brief facts are that M/s. BGR Energy Systems Ltd. are registered with the department under service category of "Works Contract Service". On verification of ST3 return filed for the half year ending March 2008, it was found that the respondents had received a sum of Rs. 12,26,42,822/- and had paid serv....
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....d the demand raised in the Show Cause Notice vide Order-in-Original dt. 26.08.2009. Aggrieved, the respondent filed an appeal with the Commissioner (Appeals), who after analyzing various case laws, held that the rate of tax is the rate in force on the date of providing service and that the respondent had correctly paid the service tax. Aggrieved by the same, the Department is now before the Tribun....
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....red by them prior to March, 2008 and were under the bona fide belief that the rate of tax shall be the rate applicable at the time of rendering service consequent 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....
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....e Commissioner (Appeals) is just and fair. He also draws our attention to the ratio of judgment of the Hon'ble Delhi High Court in the case of Vistar Construction (P) Ltd. Vs. Union of India - 2013 (31) STR 129 (Del.), where on identical issue, the Hon'ble Delhi High Court has held that when the taxable event in that case had admittedly occurred prior to 1.3.2008, the rate of service tax then appl....