Period of work or Date of bill

This query is : Resolved 

12 June 2010 For calculation of Service tax,
which rate is to be considered
a) date on which bill is raised
or
b) date(period) on which service is done

Ex: period of work/service : 01.01.09 to 15.02.09 and
Bill raised on 20.03.09
which rate to be consider either @ 12.36% or 10.3% ?
pls give me with legal support.


Thank you

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14 June 2010 Period of work/service if same is mentioned on the bill, otherwise date of bill.



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