Point of Taxation Rules, 2011 Not Applicable when Service Rendered & Invoice Issued Before Introduction

Adani Enterprises Ltd. Vs C.S.T. Service Tax (CESTAT Ahmedabad) In the case of Adani Enterprises Ltd. vs C.S.T. Service Tax (CESTAT Ahmedabad), the key points from the CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) order are as follows: Background: The appellant was alleged to have made a short payment of service tax under the category of “Management Consultancy Service” during the period from April 2009 to September 2009. The appellant charged service tax on bills raised to M/s Adani Energy Ltd., but there was an issue regarding the applicable tax rate for services ...