1. Vigyan Gurukul Vs. Commissioner of C. EX., Jaipur-I (CESTAT Delhi) Final Order No. ST/453/2011(PB), dated 09-09-2011 in Appeal No. ST/311/2007 (In favour of Assessee)
Issue:
DETERMINATION OF DATE OF WHICH RATE OF SERVICE TAX SHALL BE ADOPTED:In our analysis of Service Tax Rules, 1994 and Point of Taxation Rules, 2011 dated 24.03.2012. We have concluded that date of determination RATE of service tax shall be date when point of taxation is determined (i.e., Issue of invoice or receipt of payment, whichever is earlier). Same has been held by Delhi Tribunal in the given case.
Held:
It was held that rate of tax shall be of the date of receipt of payment if the assessee has chosen to pay tax on the advance amount received.
We are of the view that during the relevant time the rate that was applicable at the time of receipt of value of service will apply in a case where the assessee chose to pay tax on the advance amount received. (Para 12)
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2. GIMATEX Industries Pvt. Ltd. Vs. Commissioner of C. EX., Nagpur (CESTAT Mumbai) Final Order Nos. A/297-298/2011-WZB/C-IV(SMB), Dated: 14-07-2011 in Appeal Nos. E/1146-1147/2009-Mum
Issue:
For the period beyond 18-4-2006, whether the appellant entitled to utilize Cenvat credit for payment of Service tax on GTA services while he is person liable to pay service tax under section 68(2) of Finance Act, 1994 read with Rule 2(1)(d) of Service Tax Rules, 1994.
Held:
In view of the above, I do not find any infirmity with the lower authorities concurrent findings regarding confirmation of demand and interest against the appellants. However, considering the dispute and the various conflicting decisions on the issue, imposition of penalty is not justifiable in this case. (Para 7)
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