https://www.taxtmi.com/forum/issue?id=208 The applicable service tax rate is the rate in force on the date the service was provided; for service receivers the bill date is ordinarily treated as the date of provision, but documentary proof of earlier provision will establish the earlier rate. This rule applies equally to goods transport agency services rendered before a rate change with payment made afterward. No specific circular was provided; reliance is on the statutory provision defining taxable services. en-us Wed, 14 Jun 2006 10:59:35 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=208 The applicable service tax rate is the rate in force on the date the service was provided; for service receivers the bill date is ordinarily treated as the date of provision, but documentary proof of earlier provision will establish the earlier rate. This rule applies equally to goods transport agency services rendered before a rate change with payment made afterward. No specific circular was provided; reliance is on the statutory provision defining taxable services. Discussion-Forum Service Tax Wed, 14 Jun 2006 10:59:35 +0530 https://www.taxtmi.com/forum/issue?id=208