| The following table may be referred for rate of service tax applicable in various situations in view of the amended Point of Taxation Rules, 2011 | |||
| Effective Rate of Tax | |||
| Issue of Invoice | Date of Payment | Service Provided | Point of Taxation |
| After 01.04.2012 | After 01.04.2012 | Before 01.04.2012 | Date of payment or issue of invoice whichever is earlier - New Rate |
| Before 01.04.2012 | After 01.04.2012 | Date of issue of invoice - Old Rate | |
| After 31.03.2012 | Before 01.04.2012 | Date of Payment - Old Rate | |
| Before 31.03.2012 | After 01.04.2012 | After 31.03.2012 | Date of Payment - New Rate |
| Before 31.03.2012 | Before 31.03.2012 | Date of payment or issue of invoice whichever is earlier - Old Rate | |
| After 31.03.2012 | Before 31.03.2012 | Date of issue of invoice - New Rate | |
| Note:- Old Rate is 10.3% and New Rate is 12.36%. | |||
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