[aaykarbhavan] CA SERVICE TAX 10% for circular No.154/5/2012-ST dated 28.03.2012 quashed

 

DELHI CHARTERED ACCOUNTANTS SOCIETY (REGD.) Versus UNION OF INDIA AND ORS.

Rate of Service tax on CA Services - Taxable event for the purpose of levy of service tax - petitioner is an association of Chartered Accountants registered as a society in Delhi - Determination of point of taxation in case of change in effective rate of tax - Writ for quashing the circular No.158/9/2012-ST dated 08.05.2012 and circular No.154/5/2012-ST dated 28.03.2012 - Held that:- There is no dispute that all the services were rendered before 01.04.2012 and even the invoices were raised before that date and it was only that the payment was received after the said date. SERVICE TAX @ 10% to be charged.

DELHI HIGH COURT

 

pLEASE FIND THE ENCLOSURE

Regards

Prarthana 

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