Service tax payment in case of part payment received

Pay on full amount and in case of advance payment pay on advance amount.

 In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis. The due date for payment of service tax is the 5^th of the month immediately following the respective quarter ( in case of e-payment, by 6^th of the month immediately following the respective quarter). For this purpose, quarters are: April to June, July to September, October to December and January to March. However, payment for the last quarter i.e. January to March is required to be made by 31^st of March itself.

There for, As per New Rule You Have to Pay Service tax on Full Amount

@ m.varalakshmi

pls find my input below

1. Now my doubt is if we receive half payment of invoice raised,do we pay service tax on whole amount or only to the extent of amount of amount received?????

as far as new notification concern w.e.f 1.7.2011 you no need to wait for payment received from client as soon as raise bill pay service tax in follwing month due date....so your qurry will get withdrawn wit this..

2. What in case we receive advance payment from the client????we pay service tax only on advance payment or whole amount of service????//

My friend neeraj is right pay on service tax as mch amt you received as advance.

Thanx a lot for the above reply

I have a doubt regarding Due date payment of Ap Vat.

I know that due date is 20th of the following mnth.

But my doubt is 20 days of what ????? it is with in 20 days following the mnth in which payment received? or account credited ? or Invoice raised?

Plz help...

Thq

As per service tax rule service tax payable on due basic not realise basic

so pay service tax whole amount,even you receive part payment, As far as advance service tax received is concern, pay  whole advance service tax also

Thanks

Satyajit Nayak