SERVICE TAX

[Guest]

Service tax

If i raised a bill with service tax on 24.08.2015 but i m register ST-2 on 25.08.2015. Is this eligible to pay service tax or not.

[JSW CEMENTLIMITED]

A service tax invoice shall be made only after the date of registratin as prior to the date of registration you were not even authorised to collect the service tax.

AI Summary

Service tax invoice issuance: invoices valid only after registration, pre-registration tax collections are not authorised. A service tax invoice may be issued only after the taxpayer's date of registration; issuance before registration is not authorised and pre-registration collections are not permissible, so registration prior to charging or invoicing service tax is required for lawful collection.