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    <title>What is the relevant date for determining the rate of service tax applicable</title>
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    <description>The applicable service tax rate is determined by the date of providing the service, not the date of raising the invoice or making payment; rendition of service is the taxable event, and increases in rate after provision do not automatically create additional liability, subject to the later Point of Taxation Rules and statutory provisions specifying rate, value, and exchange rate applicability.</description>
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