Section 10
Rate of service tax
ActIn forceProvision 11 of 124
Section 10
(1)
Service tax shall be charged and levied at the rate fixed in accordance with subsection (2) on the taxable services by reference to the value of the taxable services as determined under section 9.
(2)
The Minister may, by order published in the Gazette—
(a)
fix the rate of service tax to be charged and levied under this
Act; and
(b)
vary or amend the rate of service tax fixed under paragraph (a).
(3)
Any order made under subsection (2) shall be laid before the
Dewan Rakyat.
(4)
(Deleted by Act 851).
(5)
(Deleted by Act 851).
(6)
(Deleted by Act 851).