Work contract services

Dear Mr. Mahato,

In my opinion, you may refer to the Reliance Industries Ltd' 2010 decision, wherein the Hon'ble Guajarat High Court held that the rate prevailing at the time of rendering of service shall be levied for Service tax.

Therefore, I believe, this being a continuous supply of service, the Service tax shall be charged @ 2% on the services provided prior to the amendment date (you may refer to the invoices raised in this respect) and thereafter @ 4%.

Dear Vikas,

Please provide the exact case name of realiance industries ltd. vs.................2010.high court

thanks.

1.Commissioner of Central of Excise & Customs vs. Reliance Industries Ltd. 2010 (19) S.T.R. 807 (Guj.);
2.Commissioner of Service Tax vs. Ratan Singh Builders Pvt Ltd 2013-TIOL-403-HC-Del-ST.