What rate of service tax applicable on rent arrear


This query is : Resolved 

08 July 2015 Dear Sir,

what rate of service tax is applicable on arrear of rent related to the f/y 2013-14 & 14-15 received after june 2015.

08 July 2015 It is only 12.36% applicable.

08 July 2015 @ 12.36% service tax rate

12 July 2015 IN THIS CASE POINT OF TAXATION WILL BE TRANSACTION DATE / INVOICE DATE OR PAYMENT DATE WHICHEVER IS EARLIER... SO IT IS 12.36% AND NOT 14%


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