rate of service tax in case of reverse charge

akhil (article assistant) (101 Points)

02 January 2010  

 section 68(2) of The Finance Act1994(as amended by finance act 2009)

provides

notwithstanding anything contained in sub- section (1),in respect of any notified taxable service,

service tax shall be paid by such person and in such manner as may be prescribed @ 12%

and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service

 

Ques: MY QUESTION IS WHETHER THE RATE OF SERVICE TAX IN THIS CASE IS 12%OR 10%  as per the amendment

plz help