https://www.taxtmi.com/forum/issue?id=109553 Applicability of Swachh Bharat Cess is determined by Point of Taxation Rule 5: the cess is not leviable if payment and invoice precede the levy commencement or if payment precedes but invoice is issued within the short extension period; the cess is payable where service provision, invoicing and payment occur on or after the commencement date, or where service provision occurs on or after the commencement date and the invoice is not issued within the short extension period despite earlier payment. en-us Thu, 17 Dec 2015 17:01:07 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109553 Applicability of Swachh Bharat Cess is determined by Point of Taxation Rule 5: the cess is not leviable if payment and invoice precede the levy commencement or if payment precedes but invoice is issued within the short extension period; the cess is payable where service provision, invoicing and payment occur on or after the commencement date, or where service provision occurs on or after the commencement date and the invoice is not issued within the short extension period despite earlier payment. Discussion-Forum Service Tax Thu, 17 Dec 2015 17:01:07 +0530 https://www.taxtmi.com/forum/issue?id=109553