Appropriate rate of service tax to be applied

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WE are engaged in port services where services are provided for corgo handling and storages. The practice followed for raisng the invoices are 1)Invoives raised in advance on first day of month comprising the services for that month 2)Invoices raised at the end of month on the services provided for that month Query: What rate of service tax to be applied in the above cases of invoicing in the month of April'2006 Should we raise seperated invoices for the period 1.4.06 to 17.4.06 (10.2%) and 18.4.06 to 30.4.06 (12.24%) Or

AI Summary

Service Tax Rate Clarification: Separate Invoices Needed for Port Services in April 2006 Due to Tax Rate Change A query was raised regarding the appropriate service tax rate for port services involving cargo handling and storage, specifically concerning invoicing practices in April 2006. The question was whether separate invoices should be issued for the periods from April 1 to April 17 at a 10.2% tax rate and from April 18 to April 30 at a 12.24% tax rate. The response advised that if the services are not composite, it is appropriate to issue two separate invoices for the different tax rates applicable during those periods.