Liability of service receipient

This query is : Resolved

P.B.1234

P.B.1234 (Querist)
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20 March 2013 suppose a service receipient in case of transport of goods by road service receives a bill dated 12/02/2013.but they make the payment on 18/03/2013.now whether service tax shall be charged for the month of feb or for the month of march?

CA Ayush Agarwal

CA Ayush Agarwal (Expert)
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20 March 2013 You Just Need to Pay Service Tax.
Where the Case of Month is Coming.
pay Till 31/03/2013 last date - for march month

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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20 March 2013 Liability to pay service tax in the month of fab upto 5th march manually or 6th march electronically even if you have to make the payment on 18.03.2013.

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Sumit Grover

Sumit Grover (Expert)
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20 March 2013 Since in this case, the payment has been made to the provider within 6 months from the date of invoice, so by virtue of Rule 7 of POT,2011(amended by POT,2012), the service tax liability under reverse charge mechanism shall fall on 18-Mar-13(i.e. to be paid by 31-Mar-13)

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