Service tax rate on extra services

[Guest]

Please tell me current service tax rate on extra services.

AI Summary

Clarification: 'Extra services' not a specific category; service tax uniformly 12% with education cess. A query was raised about the current service tax rate on 'extra services.' The response clarified that there is no specific category called 'extra services' under the service tax law. Instead, the nature of the service should be examined to determine the appropriate category, such as Business Support Service. Regardless of the category, the service tax rate is uniformly 12%, including applicable education and higher education cess.