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    <title>Clarification - rate of service tax</title>
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    <description>Service tax is chargeable at the rate in force when services were provided; subsequent changes in rate between provision and payment do not alter the tax liability. The taxable rate must be determined by reference to the point of provision or taxable period, and accepting a lower rate because payment occurred later is not warranted.</description>
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      <description>Service tax is chargeable at the rate in force when services were provided; subsequent changes in rate between provision and payment do not alter the tax liability. The taxable rate must be determined by reference to the point of provision or taxable period, and accepting a lower rate because payment occurred later is not warranted.</description>
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      <law>Service Tax</law>
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