if v r service providers, &
if a service is introduced and taxable frm 01/07/2014
considering "point of taxation Rule-5, pmt. of tax in case of new service" ....
case-I
1) dt. of completion of service-2/07/2014
2) dt. of issue of invoice- 30/06/2014
3) dt. of pmt considered - 30/06/2014..... is service tax leviable?
case-II
1) dt. of completion of service-15/06/2014
2) dt. of issue of invoice- 18/07/2014
3) dt. of pmt considered - 30/06/2014..... is service tax leviable?
case-III
1) dt. of completion of service-2/07/2014
2) dt. of issue of invoice- 30/06/2014
3) dt. of pmt considered - 01/07/2014 or after .... is service tax leviable?
Thnx in advance....
CAclubindia
