https://www.taxtmi.com/caselaws?id=215484 The court is considering the validity of a Circular under the Point of Taxation Rules, 2011 and Finance Act, 1994, regarding service tax rates for services provided before 01.04.2012 but with payments received after that date. The Circular states that service tax should be paid at 12%, while Rule 4 suggests 10% should apply. The court has given time for responses, with the case set for final arguments on 14th August 2012. No coercive action for non-payment of differential service tax is allowed in the interim, and a miscellaneous application for exemption has been granted. en-us Fri, 27 Jul 2012 00:00:00 +0530 Tue, 12 Nov 2013 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215484 The court is considering the validity of a Circular under the Point of Taxation Rules, 2011 and Finance Act, 1994, regarding service tax rates for services provided before 01.04.2012 but with payments received after that date. The Circular states that service tax should be paid at 12%, while Rule 4 suggests 10% should apply. The court has given time for responses, with the case set for final arguments on 14th August 2012. No coercive action for non-payment of differential service tax is allowed in the interim, and a miscellaneous application for exemption has been granted. Case-Laws Service Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215484