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Issue rate regarding service tax

This query is : Resolved 

25 June 2015 Hi,
If invoice is raised in quarterly basis and the service tax rate has changed in last month of quarter then what is the rate of service tax.
For example:As per agreement the service period is March 20-June 19 .and invoice raised and payment received after service is provided then what is the rate of tax.

26 June 2015 The service tax rate prima-facie on the given facts would be the new rate that is 14% as per Rule 4 of the Point of Taxation Rules.


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