Service Tax Rate Applies as of Service Date: 8% Prevails Over Later 10.2% Rate, Except for Reverse Charge Cases.

Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% rate of service tax prevailing on the date of rendering of service will be the appropriate rate for payment of service tax except in the case of reverse charge mechanism - AT .....

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