please confirm SBC applicability

[Guest]

Dear sir,

when 50% advance payment along with 100% service tax payment done to vendor dated on 4.11.2015 before the service become taxable & tax invoice raised after date the service becomes taxable i. e. 18.11.2015.

hence kindly confirm applicability of SBC or not in this case.

AI Summary

Swachh Bharat Cess Not Applicable on Service Transactions Paid Before November 15, 2015, with Timely Invoicing A query was raised regarding the applicability of Swachh Bharat Cess (SBC) on a service transaction where 50% advance payment and full service tax were paid before the service became taxable, with the invoice issued after the service became taxable. Responses clarified that SBC is applicable for services provided or agreed to be provided after November 15, 2015, if the invoice and payment occur after this date. However, if payment was made before November 15, 2015, and the invoice was issued within 14 days, SBC is not applicable. The consensus was that SBC does not apply in this case.