Analysis of Effective Rate of Service Tax applicable:
Sr. No.
|
Service Provided
|
Invoice w.r.t. rate change
|
Payment w.r.t. rate change
|
Point of Taxation rate
|
Rate of Service Tax
|
1.
|
Before rate change
|
After
|
After
|
4(a)(i)
|
14%
|
2.
|
Before rate change
|
Before
|
After
|
4(a)(ii)
|
12.36%
|
3.
|
Before rate change
|
After
|
Before
|
4(a)(iii)
|
12.36%
|
4.
|
After rate change
|
Before
|
After
|
4(b)(i)
|
14%
|
5.
|
After rate change
|
Before
|
Before
|
4(b)(ii)
|
12.36%
|
6.
|
After rate change
|
After
|
Before
|
4(b)(iii)
|
14%
|
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