Service tax payment

services rendered in May 2015 effective service tax rate is 12.36.%If the security is a company or Firm they charge 12.36% and the entire service tax to be borne by the receiver and the provider is individual/HUF/Firm

The rate of applicable service tax will be 12.36%. The entire liability to pay service tax will be on the receiver of service if the receiver is a company and provider is an individual/firm/HUF.

The applicable rate would be 12.36% since the date of the bill defies the applicable rate of duty in this case.