Service Tax Rate for Works Contract Services Based on Service Date, Not Payment Date.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rate of service tax on Works Contract Service - the rate of tax applicable on the date on which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which payments were received. - HC....