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Case Law Details

Case Name : M/s Syndicate Bank Vs Cce, Bangalore (CESTAT Bangalore)
Related Assessment Year :
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Explanation to Rule 6(1) of the Service Tax Rules provide that for removal of doubt, it is clarified that in case the value of taxable service is received before providing of the said service, then the service tax is required to be paid on the value of the service, then the service tax is required to be paid on the value of the service attributable for the relevant month or quarter as the case may be. Ld. Chartered Accountant for the appellants has also drawn our attention to the fact that the said explanation ceased to be on the statute book from 12th September

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