Service Tax Rate Based on Time of Service, Not Payment Date; Liability Must Follow Current Rate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Service tax - rate of tax - rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the consideration for the said service was received subsequently. - AT....