https://www.taxtmi.com/forum/issue?id=110452 KKC applies to GTA services under the reverse charge mechanism. KKC is not leviable where service provision, invoice issuance and payment all occurred before the levy. Where service and invoice pre-date a change in tax liability but payment was unpaid as of that change, the point of taxation is the invoice date and KKC is not imposed for that earlier period. en-us Sat, 04 Jun 2016 10:35:39 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110452 KKC applies to GTA services under the reverse charge mechanism. KKC is not leviable where service provision, invoice issuance and payment all occurred before the levy. Where service and invoice pre-date a change in tax liability but payment was unpaid as of that change, the point of taxation is the invoice date and KKC is not imposed for that earlier period. Discussion-Forum Service Tax Sat, 04 Jun 2016 10:35:39 +0530 https://www.taxtmi.com/forum/issue?id=110452