https://www.taxtmi.com/forum/issue?id=109570 Swachh Bharat Cess liability depends on the timing of service provision, invoice issuance and payment; the cess applies only where provision and invoice occur on or after the levy date (with payment timing relevant and reverse charge as an exception). Here, service completion and invoice issuance preceded the levy date while payment followed it, so the cess does not apply. en-us Sat, 19 Dec 2015 14:59:44 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109570 Swachh Bharat Cess liability depends on the timing of service provision, invoice issuance and payment; the cess applies only where provision and invoice occur on or after the levy date (with payment timing relevant and reverse charge as an exception). Here, service completion and invoice issuance preceded the levy date while payment followed it, so the cess does not apply. Discussion-Forum Service Tax Sat, 19 Dec 2015 14:59:44 +0530 https://www.taxtmi.com/forum/issue?id=109570