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Service tax revised mechanism-june-12 services revised st

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(Querist)
14 May 2013 Hi,

Please clarify service tax revised mechanism on below quaries:-

Services for the month of June-12 and bill we have recived for the month of July-12 (Ex.Invoice date 07.07.12)whather revised service tax applicable or not.

Revised mech W.e.f 01.07.2012 and this for based on invoice date or based or services kindly clarify on this.
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Ganeshbabu K

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Ganeshbabu K (Expert)
14 June 2013 1)No reverse charge, if service provided prior to 1-7-2012.

2)In view of section 67A (which is effective from 28-5-2012), service tax will not be payable by service receiver under reverse charge mechanism, if service was provided prior to 1-7-2012, even if payment is received later.

3)This will be so even if invoice was issued after 1st July 2012. However, to avoid controversy, it is advisable to date invoice prior to 30-6-2012 [Note that Point of Taxation Rules cannot override provisions of section 67A].

Thanks®ards
Ganeshbabu k
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