https://www.taxtmi.com/forum/issue?id=109728 The question concerns an invoice dated 01.12.2015 charging SB Cess for only 15 days though the service period covers November 2015. An expert advises that SB Cess is to be levied for the full service period shown on the invoice, indicating cess liability follows the invoiced service period rather than invoice date or partial-day apportionment. en-us Sat, 16 Jan 2016 11:57:15 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109728 The question concerns an invoice dated 01.12.2015 charging SB Cess for only 15 days though the service period covers November 2015. An expert advises that SB Cess is to be levied for the full service period shown on the invoice, indicating cess liability follows the invoiced service period rather than invoice date or partial-day apportionment. Discussion-Forum Service Tax Sat, 16 Jan 2016 11:57:15 +0530 https://www.taxtmi.com/forum/issue?id=109728