Rate of service tax: apply the rate in force when the service was provided or agreed, with prescribed exchange rules. The applicable rate of service tax, the value of a taxable service and the rate of exchange, if any, are those in force or applicable at the time the taxable service is provided or agreed to be provided; the rate of exchange is to be determined in accordance with prescribed rules, and the specific time or point for determining the rate of service tax may be prescribed.
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Rate of service tax: apply the rate in force when the service was provided or agreed, with prescribed exchange rules.
The applicable rate of service tax, the value of a taxable service and the rate of exchange, if any, are those in force or applicable at the time the taxable service is provided or agreed to be provided; the rate of exchange is to be determined in accordance with prescribed rules, and the specific time or point for determining the rate of service tax may be prescribed.
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