Service tax payable on receipt basis pot of kkc

Jyothis (Article) (1127 Points)

05 July 2016  

Service provider firm taxable services during last FY is less than 50 lakhs,due date of payment quarterly on July 6

What is the point of taxation in case

1.Date of invoice : April 2016

2.Date of payment : June 2016

Service tax paid by Assessee on receipt basis,so what is the P.O.T here.

Is it necessary to charge KKC as per rule 5 , in case of new levy of tax,charge @ 15%