Whether Service tax payment is allowed on cash receipt basis ? if yes, in what cases payment is allowed on cash basis instead of accrual basis?

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..... br>Manuals
Dated:- 30-3-2015
01 - Due dates Yes. In case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is fifty lakhs rupees .....

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..... ty to pay service tax is on service receiver, service tax payment is allowed on cash i.e. payment basis. However if payment is not made in 3 months from the date of invoice , point of taxation shall b .....

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