serives rendered before 24-02-2009 , Service tax ?

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CA.Santosh (Querist)
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08 April 2009 I rendered services ( completely / partly) before 24-02-2009, but i raised invoice after 24-02-2009. What will I charge as Serive tax 12.36% or 10.30%.

as per Notification No. 8 /2009 – Service Tax, the serive tax is changed from 12.36% to 10.30%.w.e.f.24.02.2009.

C.A.Javid Patel

C.A.Javid Patel (Expert)
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08 April 2009 1. If you are providing service before 24.02.2009 then rate is 12.36% even if bill raised after 24.02.2009.

2. if you are providing service for the period after 24.02.2009 and raising bill before 24.02.2009 then service tax is 12.36%

3. if you are providing service after 24.02.2009 and bill raised after 24.02.2009 then service tax is 10.3%