SB Cess on Advance payment.

[Asked by Guest]

Dear sir,

I am service receiver of corporate sector, we had paid 10% advance payment with service tax before15.11.2015 & vendor raised invoice dated on 02.12.2015 hence please suggest we can process invoice of SB cess on 100% (with advance payment) or 90% (excluding advance payment).

AI Summary

Swachh Bharat Cess applicability depends on service provision date, invoice issuance timing, and payment receipt timing.
Swachh Bharat Cess is chargeable only where the service is provided on or after the effective date, the invoice is issued on or after that date, and payment is received on or after that date; payments received before the effective date do not attract cess if the invoice is issued within the permitted invoicing window, otherwise cess is payable on the portion of service value attributable to periods on or after the effective date.