https://www.taxtmi.com/forum/issue?id=109695 Applicability of Swachh Bharat Cess under reverse charge is determined by Rule 7 of the Point of Taxation Rules, which fixes the point of taxation as the date of payment to the service provider; consequently, where payment is made after introduction of the cess although service and invoice predate it, SBC liability arises. The Board's FAQ affirms that SBC for reverse charge services is determined by Rule 7, making payment date decisive for SBC chargeability. en-us Sat, 09 Jan 2016 17:52:27 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109695 Applicability of Swachh Bharat Cess under reverse charge is determined by Rule 7 of the Point of Taxation Rules, which fixes the point of taxation as the date of payment to the service provider; consequently, where payment is made after introduction of the cess although service and invoice predate it, SBC liability arises. The Board's FAQ affirms that SBC for reverse charge services is determined by Rule 7, making payment date decisive for SBC chargeability. Discussion-Forum Service Tax Sat, 09 Jan 2016 17:52:27 +0530 https://www.taxtmi.com/forum/issue?id=109695