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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.

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