30 March 2012
Yes this rate is applicable wef 01.04.2012 but you are also required to read rule 4 of Point of Taxation Rules, 2011 which provides number of circumstances where service tax may be taken 10% or 12% as the case may be in case of change of rate of service tax. However soon CACLUBINDIA publish my article on same and it will clarify your almost all doubts.