Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: due date for vat payment :: form 3cd :: VAT Audit :: list of goods taxed at 4% :: TDS :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: VAT RATES :: ACCOUNTING STANDARDS
 
 
« Service Tax »
 E-way Bill - movement of goods under GST
 How the GST rates will affect your money
 GST: The coming disruption in the wholesale trade
  Ways In Which GST Will Impact The Average Indian’s Wallet
 Goods done, GST Council seals tax rate on services
 Respite likely for businesses on e-way under GST
 Govt to strengthen agency under GST to check tax evasion
 1% tax at source under GST likely for online sellers
  Rules For Integrated Goods And Services Tax Act, 2017
 Interpretation Of Central Goods And Services Tax (CGST) Act (Part-5)
 Rules For Integrated Goods And Services Tax Act, 2017

COMMISSIONER OF SERVICE TAX Versus M/s LEA ASSOCIATES SOUTH ASIA PVT LTD - 2014 (8) TMI 456 - CESTAT NEW DELHI - Service Tax
August, 16th 2014

Service Tax he time when the service is deemed to have been provided under Rules made in this regard. 6. It is therefore clear that neither the CBEC letter nor Rule 5B of Service Tax Rules, 1994 authorise levy of service tax, at a rate not in force on the date of rendition of the taxable service, which is the taxable event. However, the Review Commissioners appear to have fundamentally misguided themselves as to what is clearly a basic principle, that only the rate of tax prevailing at the time of rendition of the taxable service could be levied and collected.

The Delhi High Court in CST Vs. Consulting Engineering Services (I) Pvt. Ltd. - 2013 (30) STR 586 (Del.) has reiterated this well established and axiomatic position in law. 7. On the aforesaid analysis, the order of the appellate Commissioner impugned by Revenue in this appeal, is impeccable and warrants no appellate interference. The appeal is fundamentally mis-conceived, deserves rejection and is accordingly dismissed. No costs.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Bath SEO Company Birmingham SEO Company Bradford SEO Company Brighton and Hove SEO Company Bristol SEO Company Cambridge SEO Company Canterbury SEO Company Carlisle SEO Company Chester SEO Company Chichester SEO Company Coventry SEO Compan

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions