Liability of service receipient

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P.B.1234

P.B.1234 (Querist)

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)

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)

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)

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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