20 March 2013
suppose a service receipient in case of transport of goods by road service receives a bill dated 12/02/2013.but they make the payment on 18/03/2013.now whether service tax shall be charged for the month of feb or for the month of march?
20 March 2013
Liability to pay service tax in the month of fab upto 5th march manually or 6th march electronically even if you have to make the payment on 18.03.2013.
20 March 2013
Since in this case, the payment has been made to the provider within 6 months from the date of invoice, so by virtue of Rule 7 of POT,2011(amended by POT,2012), the service tax liability under reverse charge mechanism shall fall on 18-Mar-13(i.e. to be paid by 31-Mar-13)
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