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Rate of service tax for past period

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01 July 2015 Dear sir,
We are not collected service tax ,we are only service receiver

and we have to pay service tax on RCM.

So my question is we are paying service tax for the month of April 2015 on 25,July 2015

Then in above case what is the correct applicable rate whether 12.36 % or 14%

You are requested to guide in above matter

Regards
Rajkumar Gutti





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