Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Swachh Bharat Cess

Service Tax - Started By: - Mangesh khedkar - Dated:- 18-1-2016 Last Replied Date:- 19-1-2016 - Dear sir,vendor provided service invoice month of Nov-2015 but he is charge SB Cess on only 15 days amount after of 15.11.2015 and invoice raised dated on 01.12.2015 hence please suggest he is correct or not. - Reply By Ganeshan Kalyani - The Reply = Same query repeated. - Reply By KASTURI SETHI - The Reply = Sh.Mangesh Khedkar Ji, If you are not satisfied with the earlier replies of the experts, you .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oint of Taxation, since this levy has come for the first time, all services (except those services which are in the Negative List or are wholly exempt from service tax) are being subjected to SBC for the first time. SBC, therefore, is a new levy, which was not in existence earlier. Hence, rule 5 of the Point of Taxation Rules would be applicable in this case. Therefore, in cases where payment has been received and invoice is raised before the service becomes taxable, i.e. prior to 15th November, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version