computation of ST for Service Receiver

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Indigo (Querist)

07 March 2010 Service Tax computation for service
receiver

while computing service tax whether the date of payment by service receiver or date of invoice raised by service provider need to be considered? (As dates will have impact on interest computation).

what if advance payments were made in some cases?

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)

07 March 2010 In case of advance payment received for provision any taxable service in future, service tax is to be paid within the due date after receipt of such advance payment.

Date of payment should be considered.

Indigo

Indigo (Querist)

08 March 2010 "In case of advance payment received for provision any taxable service in future, service tax is to be paid within the due date after receipt of such advance payment."

its not receipt, my question is from view of service receiver - Transport of goods by road from GTA. when i make advance payment which includes many more composite services of which goods transported via road is a part.. which date must consider for receipt of service as - date of invoice by GTA or date of payment by me as service receiver ?

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