Regarding accrual / cash system
This query is : Resolved
22 April 2016
is mercantile system is mandatory in service tax for the purpose of payment of tax from 01/07/2012
please reply
22 April 2016
Not mandatory. Pl see rule 6 of Service tax Rules,1994. Link is https://www.servicetax.gov.in/resources//htdocs-servicetax/st-rules1994-amended_tillnov2013.pdf
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