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Service tax for old bill

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 December 2013 a service provider issuing bill for service rendered in 2009 on today i.e. in 2013. the same was misplaced by us so it is issued for payment again by service provider to us.
so at which rate service tax to be charged? At rate 10.30% prevailing in 2009 or at 12.36% prevailing in 2013?

05 December 2013 Invoice date is the base here. incase invoice date is current date then current rate i.e 12.36% else 10.30%



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