TaxTMI 
TaxTMI 
Swachh Bharat Cess
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....wachh Bharat Cess<br> Query (Issue) Started By: - Mangesh khedkar Dated:- 17-12-2015 Last Reply Date:- 18-12-2015 Service Tax<br>Got 4 Replies<br>Service Tax<br>Whether swachh bharat cess is applicable on advance payment ? Reply By KASTURI SETHI: The Reply: Answer to your question is available in FAQ issued by CBEC. Relevant portion is extracted below:- Q.15 What would be the point of taxation ....
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....for Swachh Bharat Cess? Ans. As regards Point of Taxation, since this levy has come for the first time, all services (except those services which are in the Negative List or are wholly exempt from service tax) are being subjected to SBC for the first time. SBC, therefore, is a new levy, which was not in existence earlier. Hence, rule 5 of the Point of Taxation Rules would be applicable in this ca....
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....se. Therefore, in cases where payment has been received and invoice is raised before the service becomes taxable, i.e. prior to 15th November, 2015, there is no lability of Swachh Bharat Cess. In cases 5 where payment has been received before the service became taxable and invoice is raised within 14 days, i.e. upto 29th November, 2015, even then the service tax liability does not arise. Swachh Bh....
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....arat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on or after that date. Swachh Bharat Cess will also be payable where service is provided on or after 15th Nov, 2015 but payment is received prior to that date and invoice in respect of such service is not issued by 29th Nov, 2....
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....015. Reply By Ganeshan Kalyani: The Reply: Whether you are provider of service or recipient of service ? Reply By KASTURI SETHI: The Reply: Sir, I think he is a service provider or asking for the information as service provider. My wild guess. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Dear Mangesh Khedkar, Please give your query in detail. Don't give place for assumptions which will g....
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....ive some time goes to a wrong way. If you are a service provider the SBC is applicable since the provisions of service tax are applicable to SBC.<br> Discussion Forum - Knowledge Sharing ....