The table below shows the rate of service tax applicable at the relevant
period of time.
Sr.No.
|
Period
|
Rate of
Service Tax
|
Rate of
Education Cess
|
Rate of
Secondary & Higher Education Cess
|
1.
|
Till 13.05.2003
|
5%
|
Nil
|
Nil
|
2.
|
14.05.2003 to 09.09.2004
|
8%
|
Nil
|
Nil
|
3.
|
10.09.2004 to 17.04.2006
|
10%
|
2% of the
S.T.
|
Nil
|
4.
|
18.04.2006 to 31.05.2007
|
12%
|
2% of the
S.T.
|
Nil
|
5.
|
01.06.2007 to 23.02.2009
|
12%
|
2% of S.T.
|
1% of S.T.
|
6.
|
From 24.02.2009
|
10%
|
2% of S.T.
|
1% of S.T.
|
7
|
From 01.04.2012
|
12%
|
2% of S.T.
|
1% of S.T.
|
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