Time of tax liablity

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chandra prakash gaggar (Querist)
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19 October 2008 at what time service tax is charge 1)at the of receipt of consideration OR 2)at the time of raising of bill

Bhaskaran Chackrapani Warrier (Expert)
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19 October 2008 Service tax is to be paid on the amount received and not at the time of raising the bill/invoice.

Jitender (Expert)
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19 October 2008 i also agree with the opinion given above.

CA. Harinder Kumar (Expert)
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20 October 2008 SERVICE TAX IS CHARGE AT THE TIME OF RAISING THE BILL BUT PAID IN THE GOVT. ACCOUNT ONLY ON RECEIPT OF CONSIDERATION

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