https://www.taxtmi.com/forum/issue?id=109416 Applicability of Swachh Bharat Cess turns on whether service provision, invoicing and payment occurred before the levy's commencement; services provided before that date are exempt where invoice and payment precede the levy or where payment precedes the levy and invoice is issued within the transitional window. The Point of Taxation Rules' transitional provisions, not the general change-in-rate rule, determine whether the new cess applies. en-us Tue, 17 Nov 2015 16:31:38 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109416 Applicability of Swachh Bharat Cess turns on whether service provision, invoicing and payment occurred before the levy's commencement; services provided before that date are exempt where invoice and payment precede the levy or where payment precedes the levy and invoice is issued within the transitional window. The Point of Taxation Rules' transitional provisions, not the general change-in-rate rule, determine whether the new cess applies. Discussion-Forum Service Tax Tue, 17 Nov 2015 16:31:38 +0530 https://www.taxtmi.com/forum/issue?id=109416