Rate determination: service tax rate follows the rate in force when the service was provided, not later invoicing or payment.
A conflict exists between the Point of Taxation Rules, which fix point at invoice issuance or payment receipt, and the later statute that fixes the applicable service tax rate as the rate in force when the service is provided or agreed to be provided; because an Act governs over a rule, the rate at time of supply should determine applicability even if invoicing or payment occurs subsequently. (AI Summary)