Clarification on Notification 13 of Service Tax Act (POTR)

Share
Share This Thread
  1. Anubhav Rastogi

    Anubhav Rastogi New Member

    Request for a clarification on liability of service tax in the following examples considering that service tax is becoming applicable on certain services from October 1, 2104


    Invoice Date

    Payment Receipt date

    Service Tax applicability in following cases

    Scenario 1

    Invoice Date : April 1, 2014

    Payment receipt date : September 30, 2014

    Question : Payment received with in 180 days from date of invoice and before the date when service tax becomes applicable. Would service tax be applicable?

    Scenario 2

    Invoice Date : July 1, 2014

    Payment receipt date : December 31, 2014

    Payment received with in 180 days from the date of invoice however after the date when service tax becomes applicable. Would service tax be applicable

    Scenario 3

    Invoice Date : July 1, 2014

    Payment receipt date : After December 31, 2014

    Payment is received after the date when service tax becomes applicable and after 180 days of invoice. Would service tax be applicable?

    Scenario 4

    Invoice Date : July 1, 2014

    Payment receipt date : Not Received/ Bad Debts

    Payment is not received at all. Bad Debts. Would service tax be applicable?

    Scenario 5

    Invoice date : September 15, 2014

    IN what scenarios the service tax be applicable on this invoice. Shall we ask for advance payment before October 1, 2014
     
Draft saved Draft deleted
Loading...