https://www.taxtmi.com/forum/issue?id=109744 Under the Point of Taxation Rules (Rule 5) Swachh Bharat Cess, being a new levy, is payable where services are provided on or after the commencement date and the invoice and payment are on or after that date. If payment and invoice were both before the levy, no liability arises; if payment was before but the invoice is issued within fourteen days, no liability arises; where service is on or after the commencement date and the invoice is not issued within the fourteen day window despite earlier payment, the cess is payable. en-us Mon, 18 Jan 2016 16:06:53 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109744 Under the Point of Taxation Rules (Rule 5) Swachh Bharat Cess, being a new levy, is payable where services are provided on or after the commencement date and the invoice and payment are on or after that date. If payment and invoice were both before the levy, no liability arises; if payment was before but the invoice is issued within fourteen days, no liability arises; where service is on or after the commencement date and the invoice is not issued within the fourteen day window despite earlier payment, the cess is payable. Discussion-Forum Service Tax Mon, 18 Jan 2016 16:06:53 +0530 https://www.taxtmi.com/forum/issue?id=109744