27 March 2013
Assuming that no payment shall be received(not even advance) in March'13, for the service so provided, then the service tax liability shall arise in april'13(i.e. by 5th/6th May'13)but It should be ensured, that the invoice is issued within 30 days of date of completion of service. In case th invoice is issued in April'13 (but after 30 days of date of completion of service), then the Liability shall arise in the month of March'13 only.
27 March 2013
If according to the the POT rules Point of taxation is on April 2013 then service tax has to pay by 5th July,13 in case of individuals and pratnership firms and limited liability partnership or 5th May,13 in case of other pearsons other than above specified for manual payment. In case of e-payment then 6th July,13 or 6th May,13 for respective case.
In case of point of taxation is on March'13 then service tax has to pay by 31-3-2013 in any case and for any pearson.
Follow the above expert's (Sumit grover sir's) advice to decide point of taxation.
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