Date of determination of tax rate: service tax rate, service value and exchange rate fixed when service is provided. Section 67A fixes that the rate of service tax, the value of a taxable service and any applicable rate of exchange shall be the rate or value in force or applicable at the time the taxable service is provided or agreed to be provided; 'rate of exchange' is as defined in the Explanation to section 14 of the Customs Act, 1962.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Date of determination of tax rate: service tax rate, service value and exchange rate fixed when service is provided.
Section 67A fixes that the rate of service tax, the value of a taxable service and any applicable rate of exchange shall be the rate or value in force or applicable at the time the taxable service is provided or agreed to be provided; "rate of exchange" is as defined in the Explanation to section 14 of the Customs Act, 1962.
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