Case Law Details
Case Name : M/s Vigyan Gurukul Vs Commissioner of Central Excise (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Explanation in Rule 6(1) does not make any provision as to which rate of tax will apply in situation like the one at hand (whether that on date of receipt of value or that on date of providing service). This explanation says that the service provider need to pay tax only on that portion of value for which service tax has been provided. In the instant case the Appellant paid tax on the full value received. The department did not take any objection to s Please become a Premium member. If you are already a Premium member, login here to access the full content.
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