Related to applicable rate of service tax

This query is : Resolved 

07 December 2015 sir,
please tell me about if an assessee is issue a bill on 31 october 2015 but till date assessee is not able to receive a payment.
so my question is how much rate is applicable because of 0.5% cess?

07 December 2015 0.50% cess not applicable on bill issued on 31st October 2015 irrespective of payment received or not.


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