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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Appropriate rate of tax - Works Contract Service - the rate that ...


Works Contract Service Tax Rate Applies on Service Date, Not Payment Receipt Date.

October 30, 2013

Case Laws     Service Tax     AT

Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services and not the rate applicable on the date of receipt of payment. - AT

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