01 January 2013
i) Generally service tax has to be paid on accrual basis. ii) Exceptions are for CA, CS, CWA, Advocate, Interior Decorators, Architect, Scientific or Technical Consultants, Consulting engineers whose turnover does not exceed 50 Lakhs in previous financial year.
04 January 2013
Now every thing is on invoice basis whether you collect it from the customer or not you have to pay it on accrual basis. The exceptions has been given by the expert and I duly agree with him
CAclubindia
