https://www.taxtmi.com/forum/issue?id=109564 Swachh Bharat Cess is chargeable only where the service is provided on or after the effective date, the invoice is issued on or after that date, and payment is received on or after that date; payments received before the effective date do not attract cess if the invoice is issued within the permitted invoicing window, otherwise cess is payable on the portion of service value attributable to periods on or after the effective date. en-us Fri, 18 Dec 2015 16:47:18 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109564 Swachh Bharat Cess is chargeable only where the service is provided on or after the effective date, the invoice is issued on or after that date, and payment is received on or after that date; payments received before the effective date do not attract cess if the invoice is issued within the permitted invoicing window, otherwise cess is payable on the portion of service value attributable to periods on or after the effective date. Discussion-Forum Service Tax Fri, 18 Dec 2015 16:47:18 +0530 https://www.taxtmi.com/forum/issue?id=109564