Service Tax Rate Applicability

Raju Rakhama Jaid (Service) (35 Points)

24 March 2009  

Notification No. 8/2009 ST. This is wih reference to Rate of Service Tax applicable w.e.f 24-02-2009. One of the vendor has raised the bill for AMC for the month of Feb 09. He raised the bill at the end of Feb with bill dt. 28-02-2009 in that he charged Serice tax @ 12.36. He states that the service was for the full month. Pls guide me whether his chargeability was justify. Whether bill date does not make any differrence? He also state that can he charge service tax @ 12.36% upto 24-02-2009 & 10.30& thereafter till Feb 09 in one single bill. Pls guide.