Date for determination of rate: applicable tax rate is the rate prevailing when services are deemed provided under the rules. The rate of tax applicable to services is the rate prevailing at the time when the services are deemed to have been provided under the Service Tax Rules, ... Summary
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Date for determination of rate: applicable tax rate is the rate prevailing when services are deemed provided under the rules.
The rate of tax applicable to services is the rate prevailing at the time when the services are deemed to have been provided under the Service Tax Rules, establishing a temporal rule that the controlling rate is determined by the deemed time of provision.
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