service tax

when you raised a invoice and / or service provided, rate applicable that time will be effective subject to other provisions of the law 

Every assessee should raise an invoice/bill within 14 days of rendering service, indicating the value of service and service tax payable.  If the payment is received even after three years, it is enough if, service tax indicated in lthe said invoice was paid to the Government.

In the IT industry if there is a subcontract situation does the subcontractor need to pay service tax when the prime vendor has paid the service tax?