15 April 2009
Sir/Madam, I would want to know the rate of service tax applicable in case the service is provided by the service provider before 24th Feb, but the bill was raised after 24th Feb, when the rate was changed from 12.36% to 10.3%. Also explain whether your answer will be different if the service provider quotes in the bill, the actual date of service.
15 April 2009
All services given before 24th Feb service Tax @ 12.36% & there after 10.3% If you can show that services are offered after 24th FEB then 10.3%
16 April 2009
I agree( all service provided before 24 Fen shall be chargable to ST @ 10. % and all service provided on or after 24 Fen will be chargable to tax @ 12.36%), irrespective of date of bill or payment of bill.
for practical example see your BSNL Feb Months landline bill properly.
CAclubindia
