Service tax rate on extra services, Service Tax

[Sameer]

Please tell me current service tax rate on extra services.

Posts / Replies

[V Ramanujam]

Presently, there is no category called 'extra services' under the Service tax law. Thus, the nature of service should be looked into to see under which category the service rendered would fall. If the service is in the nature of support, it would fall under Business support service etc. Nevertheless, presently service tax rate is same for all categories of service i.e. 12% (with education cess and higher education cess as applicable).