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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Applicable rate of service tax - The date on which the services ...


Service Tax Rate Based on Service Provision Date, Not Agreement Date; Rate Changes Apply to Future Services Only.

December 2, 2013

Case Laws     Service Tax     AT

Applicable rate of service tax - The date on which the services were agreed to be provided has no relevance to determine the applicable tax rate when the service is already taxable at the time of revision of rate - AT

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