SERVICE TAX @10% DELHI HIGH COURT

ST : In respect of services provided before 1-4-2012 and invoices issued before that date but payment was made on or after 1-4-2012, prima facie, as per Rule 4(a), service tax rate of 10% would apply; hence, Circular No. 158/9/2012-ST, dated 8-5-2012 appears to be prima facie incorrect - [2012] 24 taxmann.com 62 (Delhi)