A.L.R.K. INTERIORS PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, CHENNAI - Service Tax - Case Laws

A.L.R.K. INTERIORS PVT. LTD. Versus COMMISSIONER OF SERVICE TAX, CHENNAI - Service Tax - CESTAT CHENNAI - Tri - Demand - Rate of Tax - Held that - when the service was provided, the rate of tax applicable at that relevant time was lower and when the amount for the service was received, the rate of tax was higher and the department has demanded the tax at the higher rate - substantive provisions of the Act would indicate the relevant date for payment of service tax is date of entry and not date o................................... Service Tax - Case Laws