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Liability of Swachh Bharat Cess

Service Tax - Started By: - Pawan Agarwal - Dated:- 9-1-2016 Last Replied Date:- 15-1-2016 - In case of reverse charge mechanism what will be point of taxation.In case i have received manpower service in October 2015 (before applicability of SB cess) .....

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o the service provider and you have made payment after the introduction of SBC. - Reply By KASTURI SETHI - The Reply = I agree with the views of Sh.Ganeshan Kalyani, Sir. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = What is the date of invoice for .....

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AN GOVINDARAJAN - The Reply = Since the service received and the invoice received is before 15.11.2015 i.e., the date of effect of SBC, SBC is not applicable to your case. - Reply By KASTURI SETHI - The Reply = Sh. MARIAPPAN GOVINDARAJAN Ji, Sir, Had .....

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s 2011 which states that the point of taxation in respect of person liable to pay tax as a recipient of service is the date of payment to the service provider. In light of the said provision I infer that the payment to service provider is made after .....

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TURI SETHI - The Reply = Sh.Ganeshan Kalyani, Ji, Sir, I have re-examined the whole issue date-wise. You are 100% right.For Reverse Charge Mechanism, Rule 7 POT Rules is applicable. There is no hitch in admitting that I was in the wrong. It happened .....

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rvices have been received prior to 15.11.2015 but consideration paid post 15.11.2015? Ans. In respect of reverse charge mechanism, SBC liability is determined in accordance with Rule 7 of Point of Taxation Rules, as per which, point of taxation is th .....

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.Please read the following points related to Swachh Bharat Cess:What would be the point of taxation for Swachh Bharat Cess?Following are possible scenarios for point of taxation of SBC:- In cases where payment has been received and invoice is raised .....

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er, 2015, even then the service tax liability does not arise.- Swachh Bharat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on o .....

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