https://www.taxtmi.com/forum/issue?id=116144 If a service was invoiced before the GST appointed day and was leviable to service tax, transitional provisions preserve that tax character so that receipts realized after the appointed day remain taxable under the earlier service tax regime to the extent service tax was leviable; the earliest of invoice issuance or receipt of payment governs time of supply and prevents GST levy on amounts attributable to the pre appointed day liability. en-us Mon, 16 Mar 2020 12:54:22 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116144 If a service was invoiced before the GST appointed day and was leviable to service tax, transitional provisions preserve that tax character so that receipts realized after the appointed day remain taxable under the earlier service tax regime to the extent service tax was leviable; the earliest of invoice issuance or receipt of payment governs time of supply and prevents GST levy on amounts attributable to the pre appointed day liability. Discussion-Forum Service Tax Mon, 16 Mar 2020 12:54:22 +0530 https://www.taxtmi.com/forum/issue?id=116144