please confirm SBC applicability

[Asked by 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 applicability hinges on payment and invoicing timing; advance paid before levy and invoiced timely may avoid cess.
Applicability of Swachh Bharat Cess depends on timing of payment and invoice relative to the levy date: cess applies when payment and invoice occur after the levy; it does not apply where payment and invoice both precede the levy. A limited post-levy invoice issuance window preserves non applicability if payment was received before the levy; issuance beyond that window renders the cess chargeable. For reverse charge, date of payment governs and post-levy payments attract the cess.