service tax liability on proforma invoice & on WIP

[manoj sahu]

1.Is service tax payable on proforma invoice , if included in turnover even though service is not till now billable or approved by client ?

2.Is service tax payable on WIP, included in turnover though bill is not raised or service is not complete or not billable as per workorder ?

We are providing service under Geo-Technical Investigation Works, classification of service under Survey and Map Making Services  and consulting engineering but not works contract service.But in relation to works contract service.
3.Is continuous service applicable to us?

AI Summary

Service Tax Applicable on Unbilled Services Within 30 Days Under Point of Taxation Rules; Geo-Technical Works Excluded from CSS. A discussion on a forum addresses whether service tax is applicable on proforma invoices and work-in-progress (WIP) included in turnover, despite services not being billed or approved. The query involves a company providing Geo-Technical Investigation Works under Survey and Map Making Services. Responses indicate that service tax is due if services are completed but not billed within 30 days, as per Point of Taxation Rules (POT). Payments received before billing also trigger tax liability. It is noted that the company's services do not classify as Continuous Supply of Services (CSS).