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Rate of service tax in case of price revision due to escalat

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22 December 2010 Rate of service tax in case of price revision due to escalation.
What will be applicable rate when services were provided in 2007 but price revision took place in 2010 the rate charged by auditee is 10.3 %, SHOULDN’T IT be 12.36% rate of 2007? The services were provided during the contract
Please clarify, (please mention section no. or notification no. if possible)
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
22 December 2010 rate will be deceided on the basis of date of invoice. If the at the time of esclation invoice rate is 10%, same will be applicable.

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