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    Service Tax

    Relevant date for payment of service tax where services are...

    Debate on Service Tax Payment Timing for Associate Enterprises: Accrual vs. Receipt Basis u/s 67(4) & Rule 6(1.

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    Service TaxNovember 25, 2015Case LawsAT

    Relevant date for payment of service tax where services are provided to Associate Enterprises - accrual basis or receipt basis - Scope of ection 67(4) - If Revenue's view is taken as correct, the provision of law which states that Service Tax payment is linked to the receipt of payment of service, would render Rule 6(1) meaningless - AT

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