CBEC has clarified by Circular No. 183/02/2015-S.T., dated 10-4-2015 that the new rate of service tax i.e. 14% shall come into effect from a date to be notified by the Central Government after the enactment of the Finance Bill, 2015. This date for new rate will be notified in due course after enactment.
It has been further clarified that no change has been made in Rule 2C of the Service Tax (Determination of Value) Rules, 2006 in respect of services provided in relation to serving of foods or beverages by a restaurant, eating joint or a mess and therefore, service tax on such services continues to be chargeable @12.36% on 40% of the gross amount charged (i.e. @4.944%) till the date from which new rate of service tax comes into force.