01 April 2015
the new rate of service tax is not yet made effective as there is no notification issued by dept so old rate of 12.36% continues to be applicable.
01 April 2015
Please refer D.O.F. No. 334/5/2015-TRU Dated 28.02.2015 from link given below: http://www.cbec.gov.in/ub1516/do-ltr-jstru2.pdf
In Point No. 3.3 it is clearly mentioned that "The new Service Tax rate shall come into effect from a date to be notified by the Central Government after the enactment of the Finance Bill, 2015."
So till the new rates are notified Service Tax rate will be 12.36%. So as of now new rates are not applicable from 01.04.2015.