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Court Rules 5% Service Tax Rate Applies for Events Before May 14, 2003, Not 8% Post-Change.

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....Service tax rate - chargeable @ 5% or @8% - Since the taxable event in the present case took place prior to 14.05.2003, the rate of tax applicable prior to that date would be the one that would apply, thus the rate of 5% and not the rate of 8%. - HC....