09 December 2011
History of rates: Sl. No. Period Rate of Service Tax Rate of Education Cess 1. 1994 to 13.05.2003 5% Nil 2. 14.05.2003 to 09.09.2004 8% Nil 3. 10.09.2004 to 17.04.2006 10% 2% of the S.T. 4. 18.04.2006 to 10.05.2007 12% 2% of the S.T. 5. 11.05.2007 till date 12% 2% of S.T. + 1% (Secondary & Higher Education Cess) of the S