https://www.taxtmi.com/forum/issue?id=4558 The applicable service tax rate is determined by the timing of invoice issuance, payment receipt and provision of service under a Two-Event Test: if two of these events occur before the effective date the earlier rate applies, and if two occur after the effective date the later rate applies. The department clarified application of the later rate where two events fall after the effective date, while a judicial stay on the additional component has been recorded for certain professionals. en-us Thu, 23 Aug 2012 11:42:13 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4558 The applicable service tax rate is determined by the timing of invoice issuance, payment receipt and provision of service under a Two-Event Test: if two of these events occur before the effective date the earlier rate applies, and if two occur after the effective date the later rate applies. The department clarified application of the later rate where two events fall after the effective date, while a judicial stay on the additional component has been recorded for certain professionals. Discussion-Forum Service Tax Thu, 23 Aug 2012 11:42:13 +0530 https://www.taxtmi.com/forum/issue?id=4558