Rule 5B - Date for determination of rate - Service Tax Rules, 1994

1 [***] ------------------------------ Notes :- Rule 5B Inserted vide notification no. 3/2011 ST dated 1.3.2011 1. Omitted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 , before it was read as:- 5B. Date for determination of rate.- The rate of tax in case of services provided, or to be provided, shall be the rate prevailing at the time when the services are deemed to have been provided under the rules made in this regard.