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Payment of service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 September 2012 I am Individual running business of Installation & Comissioning. Last two year turnover is less than 40 Lacs. My query is:

Can I pay service tax on receipt basis or I have to pay on Invoice basis.
Thanks in advance.
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
24 September 2012 You will have to pay service tax as per receipt or invoice which ever is earlier.

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