TaxTMI 
TaxTMI 
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.
SB Cess claim according days
16 Jan 2016 
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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. (AI Summary)
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. (AI Summary)