Prior to 1-4-2011, Service Tax rate on the date of service will be applicable

HIGH COURT OF DELHI Commissioner of Service-tax Versus Consulting Engineering Services (I.) (P.) Ltd. APPL. NO. ST/76 OF 2012 DATE OF PRONOUNCEMENT: JANUARY 14, 2013 JUDGMENT Badar Durrez Ahmed, J. – We have heard the learned counsel for the parties. 2. Admit. 3. With their consent this appeal shall be taken for disposal straightaway. The question for determination is: – “Whether, in respect of the services provided prior to 14.05.2003 but, in respect of which payments were received on or after 14.05.2003 service tax was chargeable @ 5% or @8% which rate came...