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    <title>Insertion of new section 67A - Date of determination of rate of tax, value of taxable service and rate of exchange.</title>
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    <description>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; &quot;rate of exchange&quot; is as defined in the Explanation to section 14 of the Customs Act, 1962.</description>
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      <link>https://www.taxtmi.com/acts?id=16440</link>
      <description>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; &quot;rate of exchange&quot; is as defined in the Explanation to section 14 of the Customs Act, 1962.</description>
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