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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Service tax rate - chargeable @ 5% or @8% - Neither the CBEC ...


Service Tax Dispute: Rule 5B Bars Retroactive Rate Change; Applicable Rate Must Match Service Date.

August 14, 2014

Case Laws     Service Tax     AT

Service tax rate - chargeable @ 5% or @8% - Neither the CBEC letter nor Rule 5B of Service Tax Rules, 1994 authorise levy of service tax, at a rate not in force on the date of rendition of the taxable service, which is the taxable event - AT

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