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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?

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 or less in the p .....

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year, by the dates specified in this sub-rule with respect to the month or quarter, as the case may be, in which payment is received. Also in case of reverse charge i.e. where liability to pay service .....

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