C.S.T. -Delhi-I. Versus M/s Epic India Pvt. Ltd. and others - Service Tax - CESTAT NEW DELHI - Tri - Applicable rate of service tax - Whether rate of service tax applicable at the time of rendering of service or at the time of receipt of payment - Taxable event - Held that - As per section 66 of the Finance Act, 1994, service tax shall be levied at the rate of 12 percent of the value of the taxable service. Section 67 pertains to valuation of taxable services for charging service tax. As per rule 6(1) ................................... Service Tax - Case Laws
↧