TaxTMI 
TaxTMI 
Swachh Bharat Cess
X X X X Extracts X X X X
X X X X Extracts X X X X
....wachh Bharat Cess<br> Query (Issue) Started By: - Mangesh khedkar Dated:- 18-1-2016 Last Reply Date:- 19-1-2016 Service Tax<br>Got 5 Replies<br>Service Tax<br>Dear sir, vendor provided service invoice month of Nov-2015 but he is charge SB Cess on only 15 days amount after of 15.11.2015 and invoice raised dated on 01.12.2015 hence please suggest he is correct or not. Reply By Ganeshan Kalyani: Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Reply: Same query repeated. Reply By KASTURI SETHI: The Reply: Sh.Mangesh Khedkar Ji, If you are not satisfied with the earlier replies of the experts, you may contact the jurisdictional Range Officer or A.C./D.C. and follow their advice and be tension-free. I think it is one time problem and not a huge amount is involved. Reply By YAGAY AND SUN: The Reply: Please go through the Point of Ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xation Rules in detail for finding out the reply. Reply By KASTURI SETHI: The Reply: As per Board's Circular issued in Nov.15, Rule 5 is applicable. Relevant portion is extracted below:- Q.15 What would be the point of taxation 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 Negativ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 case. 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 labi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lity of Swachh Bharat Cess. In cases where payment has been received before the service became taxable and invoice is raised within 14 days, i.e. up to 29th November, 2015, even then the service tax liability does not arise. Swachh Bharat 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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, 2015. Reply By Ganeshan Kalyani: The Reply: I hope this query was already answered. you may find it in search option.<br> Discussion Forum - Knowledge Sharing ....