05 April 2015
Please refer D.O.F. No. 334/5/2015-TRU Dated 28.02.2015 from link given below:
http://www.cbec.gov.in/ub1516/do-ltr-jstru2.pdf
In Point No. 3.3 it is clearly mentioned that "The new Service Tax rate shall come into effect from a date to be notified by the Central Government after the enactment of the Finance Bill, 2015."
Till the new rates are notified Service Tax rate will be 12.36%. So as of now new rates are not applicable from 01.04.2015 and 12.36% continue to apply.
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