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KKC in invoice of 31/5/16

Service Tax - Started By: - Sanjay Aggarwal - Dated:- 10-6-2016 Last Replied Date:- 25-6-2016 - Dear Sir,A service provider has raised the invoice on 31.05.2016 for service performed by them and they are charging the KKC in the invoice dated 31.05.20 .....

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should not. They should raise supplementary invoice instead. Thanks. - Reply By KASTURI SETHI - The Reply = I agree with Sh.Ganeshan Kalyani, Sir. KKC cannot be charged in the invoice issued on 31.5.2016, especially, in view of the fact that KKC is l .....

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efuse to pay KKC. However if the payment in respect of the invoice dated 31.5.2016 is made on or after 1.6.2016, then your service provider has to raise a supplementary invoice charging KKC on you in view of the provisions of rule 5 of Point of Taxat .....

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in case of new levy on services. Since in your case payment in respect of the invoice issued on 31.5.2016 is made on or after 1.6.2016 your service provider has to pay KKC since payment of the invoice has been received on or after 1.6.2016. This paym .....

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Reply = the raising of invoice is of no avail as the amount payable on account of provision of service is being remitted at a later date, i.e., after the date when the new Cess becomes payable. therefore, the payment of Cess will be the date for acco .....

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ng after 1.6.2016, therefore no chances to be taken. Charging of new Cess leviable w.e.f a later date which incidentally falls just the next day, is of no penal consequence. But non-payment of KK Cess by due date would be a risky venture for the asse .....

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s, purely is a case of Tax charged without authority of law. Collection of same has to be on supplementary Invoice from the date of new levy i.e. June 01, 2016 onwards... - Reply By Ganeshan Kalyani - The Reply = Sir the topic is very interesting for .....

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