Service tax - sbc applicability
This query is : Resolved
19 April 2016
Dear Friends / Experts,
Please guide me on the following, IF POSSIBLE:
Service Tax Assessee raised in the routine manner a ‘Bill on 05/11/15 for November Month Rent plus Service Tax’, BUT without SBC.
Query
Please confirm whether Swachh Bharat Cess shall apply on the said Bill or not (SBC came into effect from 15th November, 2015 only).
Your reply, please..............
Thanks in advance for possible replies from all concerned.
Please guide me on the following, IF POSSIBLE:
Service Tax Assessee raised in the routine manner a ‘Bill on 05/11/15 for November Month Rent plus Service Tax’, BUT without SBC.
Query
Please confirm whether Swachh Bharat Cess shall apply on the said Bill or not (SBC came into effect from 15th November, 2015 only).
Your reply, please..............
Thanks in advance for possible replies from all concerned.
CA Pradeep Sharma
(Expert)
19 April 2016
As per Point of taxation rules if u have issued invoice within time specified after providing service. Then point of taxation will be time of invoice issued. Hence no require to charge SBC on such invoice
20 April 2016
SBC will not apply. Please refer rule 5 of POT Rules, 2011.
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