CHARGE OF SERVICE TAX JUDICIAL INTERPRETATIONS - Service Tax - By - Dr. Sanjiv Agarwal - Dated - 6-12-2013 - Legislative History Prior to 1.7.2012, Section 66 was the charging provision which stated that there shall be levied a tax at the rate of twelve per cent (five per cent up to 13-5-2003 eight per cent from 14-5-2003 to 9-9-2004 ten per cent from 10-9-2004 upto 17-4-2006) of the value of the taxable services as referred to in Section 65(105). The rate of service tax was enhanced from 1................................... Service Tax - Articles
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