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Budget VII- Effect of POT Rules 2011 on change in Service Tax Rate

Service Tax - By: - CA Akash Phophalia - Dated:- 13-3-2015 Last Replied Date:- 14-3-2015 - BUDGET - VII (POT Rules) Effect of POT Rules, 2011 on change in rate of Service Tax. Although this effect is to be reckoned from the effective date as notified .....

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3. Before After Before Date of payment 12.36% 4. After Before After Date of Payment 14% 5. After Before Before Earlier of date of payment / Issue of Invoice 12.36% 6. After After Before Date of issue of Invoice 14% Note:- The proposed levy of Swachh .....

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the date to be notified. In case of Sr. No. 3 and Sr. No. 5 above, if the payment is not credited in the bank within 4 working days from the date when there is change in effective rate of tax, the new rate of 14% would apply. (Rule 2A of POT Rules,2 .....

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