Service Tax Payment - Invoice Raised or Payment Received

This query is : Resolved

Rens Sebastin Lukose (Querist)
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25 March 2009 Dear Experts

The due date for the service tax payment is on the basis of invoice raised or on the amount collected against the invoice?

thanks in advance for the answer.

CA J M Pattanayak

CA J M Pattanayak (Expert)
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25 March 2009 Service tax payment is based on the amount collected against the invoice and not the invoice raised.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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25 March 2009 To suppliment:-

If the service provider and the service receiver are associated enterprises, the liability to pay service tax arises on the basis of invoice raised, w.e.f. 01.03.2008

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