Service tax rates and exemption limits:

Period
S.T.
HEC
Eff rate

1994 to May
2003

May 2003 to
9/9/2004

10/9/2004 to
17/04/2006

5%
0
0
5%

8
0
0
8%

10
2
0
12%

Exemption limits:

W.e.f 1/4/2005 4 lacs

W.e.f. 1/4/2007 8 lacs

W.e.f 1/4/2008 10 lacs

18/04/2006
to
10/05/2007
12
2
0
12.24%

11/05/2007 to
23/02/2009
12
2
1
12.36%

24/02/2009
to
31/03/2012
10
2
1
10.30%

01/04/12
to .
12
2
1
12.36%