Point of taxation & cenvat credit

swetha (Finance Manager) (140 Points)

29 November 2012  

Please clarify

Manpower Bill Date: 01.09.2012

Service rendered for the month of August 12

Payment made by us to the service provider : 31.10.2012

Service provider already charged 25% of ST on their bill

1. Point of Taxation for service receiver for payment of 75% of Service Tax.

2.  If 75% of service tax paid by the service receiver on 5.11.2012 by cash to the department, then at what date/month he can adjust the cenvat credit towards payment of central excise and service tax to be paid { as service Provider}