Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post a Query
Post a New Query
Title :
0/200 char
Description :
Max 0 char
Category :
Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Discussion Forum

Back

All Issues

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
OR
Search by Issue ID:
NOTE: If you have inputs in both the fields, then results will be shown for issueId first.
Issue ID : 109553
- 0 -

Swachh Bharat Cess

Date 17 Dec 2015
Replies4 Answers
Views 1237 Views
Asked By

Whether swachh bharat cess is applicable on advance payment ?

4 answers
Sort by

Old Query - New Comments are closed.

Hide
- 0
Replied on Dec 17, 2015
1.

Answer to your question is available in FAQ issued by CBEC. Relevant portion is extracted below:-

Q.15 What would be the point of taxation for Swachh Bharat Cess?

Ans. As regards Point of Taxation, since this levy has come for the first time, all services (except those services which are in the Negative List or are wholly exempt from service tax) are being subjected to SBC for the first time. SBC, therefore, is a new levy, which was not in existence earlier. Hence, rule 5 of the Point of Taxation Rules would be applicable in this case. Therefore, in cases where payment has been received and invoice is raised before the service becomes taxable, i.e. prior to 15th November, 2015, there is no lability of Swachh Bharat Cess. In cases 5 where payment has been received before the service became taxable and invoice is raised within 14 days, i.e. upto 29th November, 2015, even then the service tax liability does not arise. Swachh Bharat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on or after that date. Swachh Bharat Cess will also be payable where service is provided on or after 15th Nov, 2015 but payment is received prior to that date and invoice in respect of such service is not issued by 29th Nov, 2015.

- 0
Replied on Dec 17, 2015
2. Whether you are provider of service or recipient of service ?
- 0
Replied on Dec 17, 2015
3.

Sir,

I think he is a service provider or asking for the information as service provider. My wild guess.

- 0
Replied on Dec 18, 2015
4.

Dear Mangesh Khedkar,

Please give your query in detail. Don't give place for assumptions which will give some time goes to a wrong way. If you are a service provider the SBC is applicable since the provisions of service tax are applicable to SBC.

Old Query - New Comments are closed.

Hide
Recent Issues