SB Cess claim according days

[Asked by Guest]

Dear sir,

vendor submitted service invoice of Nov-2015 but he charge SB Cess on only 15 days after of 15.11.2015 and invoice raised dated on 01.12.2015 hence please suggest it is correct or not & suggest if any query.

[DR.MARIAPPAN GOVINDARAJAN]

What is the period of service. SBC is to be levied for the full service period of the invoice.

[KASTURI SETHI]

I think it is a repeated query.

[Ganeshan Kalyani]

Yes the query was raised by the queriest on 30.12.2015 issue id 109263.

[Ganeshan Kalyani]

Sorry it is 109623

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,,

Sir, it means he was not satisfied with earlier replies of experts. Am I right ? He want confirmation from other experts. I think so.

[Ganeshan Kalyani]

Let us Welcome other experts to present their views. Our aim is to provide satisfactory reply to the queriest which is main motive of TMI.

AI Summary

SB Cess liability applies for entire invoiced service period, even if invoice is dated later.
The question concerns an invoice dated 01.12.2015 charging SB Cess for only 15 days though the service period covers November 2015. An expert advises that SB Cess is to be levied for the full service period shown on the invoice, indicating cess liability follows the invoiced service period rather than invoice date or partial-day apportionment.