Rate of st applicable for nov 2012?

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tarun singla (Querist)
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29 August 2012 sir for ipcc nov 2012 exams what rate of service tax and which approach of service tax will be applicable?

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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29 August 2012 12.36%
POT is Applicable

tarun singla

tarun singla (Querist)
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30 August 2012 sir i mean is comprehensive or selective approach of service tax will be applicable?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Service Tax Rate applicable in Nov 2012
Rate: 12.36% (including education cess and secondary & higher education cess)
Approach of Service Tax applicable
In 2012, Selective Approach was still in place, meaning only services specifically listed in the Finance Act were taxable.
Comprehensive Approach (where all services are taxable except exempt ones) was introduced later in the Finance Act, 2012 but implemented from 1 July 2012, so for Nov 2012 exams, Comprehensive Approach was applicable.

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