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    <title>service tax on service provided prior to it became taxable.</title>
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    <description>Whether service tax applies when a service was performed before levy but invoiced and paid after levy depends on the relative timing of the service provision date, invoice date and payment/receipt date compared to the commencement date of the levy; exact dates are required to determine the applicable time of supply and consequent tax liability.</description>
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      <title>service tax on service provided prior to it became taxable.</title>
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      <description>Whether service tax applies when a service was performed before levy but invoiced and paid after levy depends on the relative timing of the service provision date, invoice date and payment/receipt date compared to the commencement date of the levy; exact dates are required to determine the applicable time of supply and consequent tax liability.</description>
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      <law>Service Tax</law>
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