https://www.taxtmi.com/article/detailed?id=232 The applicable rate of service tax is governed by the date the service is rendered or received; billing or payment dates do not change the rate. When services span a rate change, taxable value must be apportioned for each period and the corresponding rates applied. Services rendered before introduction of a levy remain non-taxable despite subsequent invoicing or payment. Administrative circulars cannot override the legal rule that the law prevailing on the date of rendition determines taxability and rate. en-us Fri, 21 Nov 2008 00:00:00 +0530 Sat, 22 Nov 2008 10:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=232 The applicable rate of service tax is governed by the date the service is rendered or received; billing or payment dates do not change the rate. When services span a rate change, taxable value must be apportioned for each period and the corresponding rates applied. Services rendered before introduction of a levy remain non-taxable despite subsequent invoicing or payment. Administrative circulars cannot override the legal rule that the law prevailing on the date of rendition determines taxability and rate. Articles Service Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=232