Sbc

As per FAQs on SBC published by CBEC, Rule 5 of POT Rules is applicable for SBC.

However Since Rule 5 applicable when the services being taxed for the first time. In the instant case since the services are already being taxed, only the effective rate of service tax is getting changed. Accordingly Rule 4 would be more appropriate.

Rule 5 of POT rules, 2011