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Service Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Service tax - rate of tax - rate applicable at the time of ...


Service Tax Rate Based on Time of Service, Not Payment Date; Liability Must Follow Current Rate.

May 7, 2013

Case Laws     Service Tax     AT

Service tax - rate of tax - rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the consideration for the said service was received subsequently. - AT

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