Tds and service tax from a service provider point of view

Dear manab,

Yes service tax has to be service provider on advance receipts also 

As per POT rules, if the payment is received before the date of issue of invoice then date of receipt will be the date on which liability arises

Dear Ajay,

I understand that ST will be charged on the date of receipt, but my only concern is on what amount should i remit the service tax on Rs. 100000/- or Rs. 90000/- from my above mentioned example

0n 1 lakh 

Thank you Mr. Ajay and Mr. Irshad