Applicability of service tax 14% on freight agents

If service is provided before change and invoice is raised or payment is received, before change, then ST at old rate.

In the above case, provision of service is done before the change, but invoice is raised and also payment is received after change, hence ST @ 14%.

But if invoice is dated 31st May, then ST applicable will be 12.36% only.

Thanks, it was of great help.