https://www.taxtmi.com/article/detailed?id=24 The document addresses whether the increased service tax rate takes effect from presidential assent or Gazette publication. The Finance Act gained assent on 18 April 2006 while implementing notifications appeared on 19 April 2006. The Tax Research Unit treated the changes as effective from assent, but absence of same-day notifications creates issues: valuation rules and import-of-services taxation may not be operable for supplies on the assent date. Explanatory notes do not conclusively determine commencement; the position is sensitive and may be litigated. en-us Thu, 20 Apr 2006 00:00:00 +0530 Sat, 23 Oct 2010 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=24 The document addresses whether the increased service tax rate takes effect from presidential assent or Gazette publication. The Finance Act gained assent on 18 April 2006 while implementing notifications appeared on 19 April 2006. The Tax Research Unit treated the changes as effective from assent, but absence of same-day notifications creates issues: valuation rules and import-of-services taxation may not be operable for supplies on the assent date. Explanatory notes do not conclusively determine commencement; the position is sensitive and may be litigated. Articles Service Tax Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=24