Applicability of sbc

If invoice is issued within 30 days of completion of the service, then the point of taxation would be the date of the invoice and therefore, Swachh Bharat Cess won't be applicable. Even if invoice is not issued within 30 days of the completion of the service, then also Swachh Bharat Cess won't be attracted. The answer is based on the fact that payment is received after completion of the service as well as raising of invoice.