2018 (12) TMI 1850

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....8.04.2006, the rate of service tax payable on the service was increased from 10% to 12%. For the services rendered by the three appellants, during the period prior to 18.04.2006, some bills were raised and payments received on or after 18.04.2006. The dispute pertains to the rate of service tax chargeable in those cases where services were rendered prior to 18.04.2006, but the payments for such services were received after 18.04.2006. The Original Authority took the view that enhanced rate of service tax will be applicable only in those cases where the service was rendered by the appellants on or after 18.04.2006. But the Jurisdictional Commissioner of Service Tax reviewed such orders in terms of the Power of Revision available to him at th....

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....the position, the taxable events in the present writ petition had admittedly occurred prior to 1-3-2008. At that point of time the rate of service tax applicable in respect of the services in question was 2% and not 4%, which came into effect only on or after 1-3-2008. In both the writ petitions the date of receipt of payments was subsequent to 1-3-2008 but that would not make any difference because it is not receipt of payment which is the taxable event but the rendition of service. In WP (C) 5636/2010 the relevant period is March, 2008 and in WP (C) 3632/2012 the relevant period is April, May and July, 2008. Xxxxxxxxxxxx xxxxxxxxxxxxxx 10. Therefore, the rate of tax applicable on the date on which the services were rendered....