21 April 2009
sir, we render maintenace and rent service.my query is that if the service bill date is 02/03/2009,but the service is for february 2009,what is the service tax rate applicable?can the bill be bifurcated ie.for services from 01/02/09-24/02/09 rate 12.36% and for services from 25/02/09-28/02/09 rate is 10.3%?
21 April 2009
Notification 8/2009 is very much clear on this issue.
Since the service is provided in Feb , rate of 12% will be levied. For the purpsoes of levy of ST, it is the time of provision of service that has to be considered and not the date of bill.
The point of collection is on realisation but the point of levy is based oin service provided
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