https://www.taxtmi.com/forum/issue?id=3378 Service tax on vocational training fees is chargeable on amounts actually received; when fees are paid by instalments the tax arises as and when each instalment is received. The provider must charge service tax in the bill corresponding to each instalment, and aggregating untaxed instalments to levy tax only on a later payment is improper and may invite departmental action. The recipient is liable to pay service tax as charged, contingent on proper invoicing by the provider. en-us Sat, 10 Sep 2011 20:50:58 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3378 Service tax on vocational training fees is chargeable on amounts actually received; when fees are paid by instalments the tax arises as and when each instalment is received. The provider must charge service tax in the bill corresponding to each instalment, and aggregating untaxed instalments to levy tax only on a later payment is improper and may invite departmental action. The recipient is liable to pay service tax as charged, contingent on proper invoicing by the provider. Discussion-Forum Service Tax Sat, 10 Sep 2011 20:50:58 +0530 https://www.taxtmi.com/forum/issue?id=3378