SBC WRONGLY DEPOSITED , NOW ??

[abbas mukhi]

DEAR SIR,

WETHER SBC WAS APPLICABLE IN CASES WHERE SERVICE PROVIDED BEFORE 15.11.2015.

WE HAVE COLLECTED & DEPOSITED SBC IN CASES WHERE SERVICES WAS PROVIDED BEFORE 15.11.2015 AND INVOICE IS ISSUED AFTER 29.11.2015. WHETHER WE WENT WRONG ??

IS THERE ANY REMEDY FOR REVISING THE SITUATION ??

AI Summary

SBC applicability affirmed where invoices issued after tax activation date, requiring SBC payment despite earlier service provision.
Issuance of invoice after the date the service first became taxable creates SBC liability under the Point of Taxation Rule; earlier service performance or part payment does not negate SBC where invoice is issued after that cutoff. Payment timing is a relevant factual element but experts concluded SBC was rightly deposited in the reported scenario. The discussion left open the related question of which service tax rate applies when services and payments predate rate changes but invoicing follows the new tax activation.